South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-36-5
Annual report of electric energy subject to taxation apportioned to counties and school districts
Official textsdlegislature.gov
On February fifteenth of each year, each retail company on behalf of itself and its wholesale power supplier shall file with the secretary of revenue on forms prescribed by the secretary a report of the number of kilowatt hours of retail and wholesale electric energy subject to taxation pursuant to this chapter apportioned to each county and school district in proportion to electric energy delivered at retail. The report shall be sworn to and verified by an officer of the retail company.
Source: view the official text
In this chapter (15 sections)
- 10-36-1 · Companies subject to tax--Classification of personal property…
- 10-36-2 · Types of property subject to taxation
- 10-36-3 · Definition of terms
- 10-36-4 · Map of lines in county filed with county auditor
- 10-36-5 · Annual report of electric energy subject to taxation…
- 10-36-6 · Tax levied on electric energy delivered--Credit
- 10-36-7 · Determination and certification to county auditors of tax…
- 10-36-8 · Time of payment of tax
- 10-36-9 · Penalty for delinquent payment--Collection by distress and…
- 10-36-10 · Distribution of tax proceeds to school districts
- 10-36-11 · Tax in lieu of other tax on operating property--Sales and…
- 10-36-12 · Municipal utilities exempt
- 10-36A-1 · Property exempt from ad valorem tax
- 10-36A-2 · Maps of water lines filed with county auditors
- 10-36A-3 · 10-36A-3 to 10-36A-8. Repealed by SL 1983, ch 91, § 1