South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-36-7
Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer
The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-36-6 , which shall be remitted by the retail company. The secretary shall on or before May fifteenth certify to the county auditor of each county in the state in which the company operates the amount of the tax to be paid in the county based on the kilowatt hours delivered. The secretary shall further certify to the county auditor the amount to which each school district shall be entitled in each county based on the kilowatt hours delivered. The county auditor shall extend such tax on the books and certify the same to the county treasurer.
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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 Repealed by SL 1983, ch 91, § 1