Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 36 - TAXATION OF RURAL ELECTRIC COMPANIES
Section 10-36-1 - Companies subject to tax-Classification of personal property for taxation

S.D. Codified Laws § 10-36-1

Download
PDF
Current through the 2024 Legislative Session
Section 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.

SDCL 10-36-1

SL 1941, ch 363, § 1; SDC Supp 1960, § 57.19B01; SL 1981, ch 94, § 1; SL 1982, ch 97.