South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-37-12
Assessment of private pipelines--Annual statement by owner
The Department of Revenue shall also determine and fix the value for tax purposes of any private pipeline owned and operated by any oil company or carbon dioxide capture company and extending into or through two or more counties of this state up to, but not including, any property located upon land upon which is operated any pipeline terminal or pump station. The owner of such pipeline shall, at the time provided in § 10-37-3 , make a return to the Department of Revenue of the information required under subdivisions (1) to (6)(both inclusive) of said section together with a statement of the value of said pipeline in each county or each lesser taxing district in this state.
Source: view the official text
In this chapter (16 sections)
- 10-37-1 · Common carriers subject to tax
- 10-37-2 · Pipeline company defined
- 10-37-3 · Annual statement required of pipeline companies--Date of…
- 10-37-4 · Statement required annually as to real estate owned or used
- 10-37-5 · Additional information required by secretary
- 10-37-6 · Accounting rules prescribed by department
- 10-37-7 · Information used by department on failure of company to file…
- 10-37-8 · Property subject to assessment--Earnings and other evidence…
- 10-37-9 · Determination and transmittal to county auditors of property…
- 10-37-10 · County commissioners' allocation of assessed valuation to…
- 10-37-11 · Map of lines filed with county auditor--Use in allocating…
- 10-37-12 · Assessment of private pipelines--Annual statement by owner
- 10-37-13 · Determination and transmittal to county auditors of private…
- 10-37-14 · Local assessment of oil company property other than pipelines
- 10-37-15 · Collection of delinquent taxes--Action in circuit court
- 10-37-16 · Exemption of gas companies otherwise taxed