Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies36. Taxation Of Rural Electric Companies

SOUTH DAKOTA STATUTES AND CODES

Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies36. Taxation Of Rural Electric Companies

Section 10-35-1 - Companies subject to tax.
Section 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers.
Section 10-35-1.2 - Generating property of rural electric companies subject to tax.
Section 10-35-1.3 - Definitions.
Section 10-35-1.4 - Application for partial tax exemption for power generation facility prior toconstruction.
Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption.
Section 10-35-1.6 - Amount of tax exemption during construction of qualifying power generation facility.
Section 10-35-1.7 - Definitions.
Section 10-35-1.8 - Application for exemption for coal-fired power plant performing environmentalupgrade.
Section 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocationof exemption.
Section 10-35-1.10 - Promulgation of rules on environmental upgrade exemption.
Section 10-35-2 - Operating property assessed by Department of Revenue and Regulation.
Section 10-35-3 - Annual report required of companies--Date of filing.
Section 10-35-4 - Information given in annual report on property within municipalities.
Section 10-35-5 - Information given in annual report on property outside municipalities.
Section 10-35-6 - Capitalization and financial data given in annual report.
Section 10-35-7 - Additional information given in annual report.
Section 10-35-8 - Addition to assessable value for failure to file annual report.
Section 10-35-9 - Date of annual assessment of property--Information considered--Earnings, incomeand franchises considered--Separate valuation of property within municipalities.
Section 10-35-10 - Valuation of power and pipelines--Application of property tax levies.
Section 10-35-10.1 - Determining fair market value of public utility property.
Section 10-35-11 - Notice of assessment to company--Hearing by Department of Revenue andRegulation.
Section 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension,collection and distribution of tax.
Section 10-35-13 - County commissioners' allocation of assessed valuations to taxing districts--Noticeto company.
Section 10-35-14 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Section 10-35-15 - Collection of delinquent taxes.
Section 10-35-16 - Definition of terms.
Section 10-35-17 - Alternative annual tax on wind farm property.
Section 10-35-18 - Annual tax based on nameplate capacity of wind farm.
Section 10-35-19 - Annual tax on gross receipts of wind farm.
Section 10-35-20 - Wind energy tax fund created.
Section 10-35-21 - Distributions from wind energy tax fund.

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Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies36. Taxation Of Rural Electric Companies

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