10-36-1. Companies subject to tax–Classification of personal property for taxation. The personal property of persons, corporations, cooperatives, and associations engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas is hereby expressly classified for the purpose of taxation. Source: SL 1941, ch 363, §1; SDC […]
10-36-10. Distribution of tax proceeds to school districts. The county treasurer shall allocate and transmit the taxes collected from each company to the school treasurer of each school district in which the company operates on the basis of the number of kilowatt hours delivered by the company from its operations within each school district within […]
10-36-11. Tax in lieu of other tax on operating property–Sales and use taxes. The tax imposed by §10-36-6 is in lieu of any and all taxes levied by the state, counties, municipalities, townships, school districts, or other political subdivisions of the state on the personal property of the company located in any such rural area […]
10-36-12. Municipal utilities exempt. This chapter shall have no application to an electric utility owned and operated by a municipality. Source: SL 1941, ch 363, §7; SDC Supp 1960, §57.19B07.
10-36-2. Types of property subject to taxation. The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments […]
10-36-3. Definition of terms. Terms used in this chapter mean: (1)”Company,” any person, corporation, cooperative, or association engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas; (2)”Line,” a succession of poles connected by wires regardless of the number of circuits on a particular pole […]
10-36-4. Map of lines in county filed with county auditor. Each company as defined in §10-36-1, shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in the county and in each […]
10-36-5. Annual report of electric energy subject to taxation apportioned to counties and school districts. 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 […]
10-36-6. Tax levied on electric energy delivered–Credit. There is levied on each company subject to §§10-36-1 and 10-36-2, as of May first of each year, a tax of $0.0016 per kilowatt hour of retail electric energy and a tax of $0.0008 per kilowatt hour of wholesale electric energy delivered to its customer within the State […]
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 […]
10-36-8. Time of payment of tax. The tax levied by §10-36-6 shall become due and be payable to the county treasurer of each county in which the retail company operates and as certified by the secretary of revenue on June fifteenth of each year following the filing of the report of kilowatt hours delivered. Source: […]
10-36-9. Penalty for delinquent payment–Collection by distress and sale. If the tax levied under this chapter is not paid on the due date a penalty of five percent of the amount of the tax shall be imposed for each month of such delinquency. Provided further that the tax may be enforced and collected by distress […]
