South Dakota
Title 10 · Chapter 10-36
15 entries
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10-36-1. Companies subject to tax--Classification of personal property for taxation.
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10-36-2. Types of property subject to taxation.
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10-36-3. Definition of terms.
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10-36-4. Map of lines in county filed with county auditor.
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10-36-5. Annual report of electric energy subject to taxation apportioned to counties and school districts.
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10-36-6. Tax levied on electric energy delivered--Credit.
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10-36-7. Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer.
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10-36-8. Time of payment of tax.
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10-36-9. Penalty for delinquent payment--Collection by distress and sale.
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10-36-10. Distribution of tax proceeds to school districts.
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10-36-11. Tax in lieu of other tax on operating property--Sales and use taxes.
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10-36-12. Municipal utilities exempt.
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10-36A-1. Property exempt from ad valorem tax.
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10-36A-2. Maps of water lines filed with county auditors.
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10-36A-3. 10-36A-3 to 10-36A-8. Repealed by SL 1983, ch 91, § 1.