10-36-1. Companies subject to tax--Classification of personal property for taxation.
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/sd/title-10/chapter-10-36/10-36-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.