reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-6 - Capitalization and financial data given in annual report.

10-35-6. Capitalization and financial data given in annual report.
The report required by §10-35-3 shall show the following details concerning the financial organization and operation of the company:
(1)The amount of capital stock authorized and the amount issued as preferred stock, or as common stock, with the present actual cash value of the same;
(2)All assets and liabilities;
(3)All receipts and disbursements.
Source:
SL 1929, ch 247, §3; SDC 1939, §57.1903 (3).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-7 - Additional information given in annual report.

10-35-7. Additional information given in annual report.
The statement required by §10-35-3 shall include such other facts and information as the Department of Revenue may require.
Source:
SDC 1939, §57.1903(4); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-8 - Addition to assessable value for failure to file annual report.

10-35-8. Addition to assessable value for failure to file annual report.
In case any light or power, heating, water, natural or artificial gas company fails to make the report required by §10-35-3 on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company.
Source:
SDC 1939, §57.1904; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-9 - Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.

10-35-9. Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.
The Department of Revenue shall assess the property of all light and power, heating, water, natural or artificial gas companies on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, and information filed, with any other information obtainable, concerning the value of the property of all light and power, heating, water, natural or artificial gas companies and may add any property omitted from the return of such companies. In making the assessment, which shall be with reference to value and ownership on January first of the year for which the assessment is made, the department shall take into consideration, among other things, the amount of gross earnings and net incomes, and the value to each light and power, heating, water, natural or artificial gas company of its franchises, rights, and privileges, granted under the laws of this state to do business in this state. In making the assessment the department shall fix a value on all the property of each company which is situated within the limits of any city or incorporated town, separately.
Source:
SDC 1939, §57.1905; SL 1992, ch 60, §2; SL 1996, ch 77, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-10 - Valuation of power and pipelines--Application of property tax levies.

10-35-10. Valuation of power and pipelines--Application of property tax levies.
The Department of Revenue shall also fix the assessed valuation per mile of each class of the power or pipeline or lines of each company in each county in the state, which valuation shall be the average value of each class of lines of the company in such county, without corporate limits and such valuation or valuations together with that within the corporate limits of municipalities shall be subject to the levy imposed on all other property in the same taxing district, which is subject to ad valorem levies.
Source:
SDC 1939, §57.1905; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-10.1 - Determining fair market value of public utility property.

10-35-10.1. Determining fair market value of public utility property.
For the purpose of determining the fair market value of the property of any public utility company, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding, and all other indebtedness as may be applicable for operating the company. In the income approach, the department may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The Department of Revenue may take into consideration any other information or data of any kind or nature which the department may deem material in arriving at the fair market value of the property.
Source:
SL 1996, ch 77, §9; SL 1997, ch 61, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-11 - Notice of assessment to company--Hearing.

10-35-11. Notice of assessment to company--Hearing.
After the assessment is made, the Department of Revenue shall give notice by mail to the officers of each company making return to the Department of Revenue, setting out the amount of such assessment and fixing a date at least ten days in advance when the representatives of any light or power, heating, water, natural or artificial gas company, so desiring, may appear before the Department of Revenue and be heard in all matters relating to the correctness of the assessment of the property of such company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.
Source:
SDC 1939, §57.1905; SL 1987, ch 82, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.

10-35-12. Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes.
Source:
SDC 1939, §57.1905; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-13 - County commissioners' allocation of assessed valuations to taxing districts--Notice to company.

10-35-13. County commissioners' allocation of assessed valuations to taxing districts--Notice to company.
It shall be the duty of the county auditor after receiving a statement from the Department of Revenue setting forth the valuation as finally equalized of any light or power, heating, water, natural or artificial gas company owning and operating a power or pipeline in his respective county, to turn such statement over to the board of county commissioners, who at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of the line or lines of each light or power, heating, water, natural or artificial gas company running through or extending into each township or lesser taxing district of such county, together with the valuation, based on the value per mile as certified by the Department of Revenue and the amounts so extended shall constitute the taxable value of such property for all taxable purposes and the county auditor of such county shall within three days after the making of such order transmit a copy of the same to the secretary or accounting officer of such company.
Source:
SDC 1939, §57.1906; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-14 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

10-35-14. Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Every light and power, heating, water, natural or artificial gas company 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 such county and giving the length of the same in each governmental subdivision thereof and the same shall be used by the county commissioners in determining the length of line and valuation in each township or lesser taxing district, as provided for in §10-35-13.
Source:
SL 1929, ch 247, §7; SDC 1939, §57.1907.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-15 - Collection of delinquent taxes.

10-35-15. Collection of delinquent taxes.
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes, may proceed to collect the same in the manner as now provided for the collection of other taxes and with the same right and power as the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any light or power, heating, water, natural or artificial gas company for the collection of such taxes.
Source:
SL 1929, ch 247, §8; SDC 1939, §57.1908.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-16 - Definition of terms.

10-35-16. Definition of terms.
Terms as used in this section and §§10-35-17 to 10-35-21, inclusive, mean:
(1)"Collector system," all property used or constructed to interconnect individual wind turbines or solar panels within a renewable facility into a common project, including inverters, step-up transformers, electrical collection equipment, collector substation transformers, and communication systems;
(2)"Company," any person, corporation, limited liability company, association, company, partnership, political subdivision, rural electric cooperative, or any group or combination acting as a unit;
(3)"Nameplate capacity," the number of kilowatts a renewable facility can produce, as assigned to the power units in the renewable facility by the manufacturer and determined by the secretary;
(4)"Renewable facility," any wind farm or solar facility;
(5)"Solar facility," all real or personal property used or constructed for the purpose of producing electricity for commercial purposes utilizing solar radiation as an energy source and with a nameplate capacity of at least five thousand kilowatts. The term includes the collector system;
(6)"Transmission line," an electric transmission line and associated facilities including the collector system, with a design of one hundred fifteen kilovolts or more;
(7)"Wind farm," all real or personal property used or constructed for the purpose of producing electricity for commercial purposes utilizing the wind as an energy source and with a nameplate capacity of at least five thousand kilowatts. The term includes the collector system.
Source:
SL 2008, ch 49, §1; SL 2016, ch 61, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-17 - Alternative annual tax on wind farm property and solar facilities.

10-35-17. Alternative annual tax on wind farm property and solar facilities.
Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, and before April 1, 2015, shall pay the alternative annual taxes provided in §§10-35-18 and 10-35-19. A wind farm that produces power for the first time after March 31, 2015, or a solar facility, shall pay the alternative annual taxes provided in §§10-35-18 and 10-35-19.1. The alternative taxes imposed by §§10-35-18, 10-35-19, and 10-35-19.1, are in lieu of all taxes levied by the state, counties, municipalities, school districts, or other political subdivisions of the state on the personal and real property of the company which is used or intended for use as a renewable facility, but are not in lieu of the retail sales and service tax imposed by chapter 10-45, the use tax imposed by chapter 10-46, or any other tax.
Source:
SL 2008, ch 49, §2; SL 2015, ch 66, §1, eff. Apr. 1, 2015; SL 2016, ch 61, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-18 - Annual tax based on nameplate capacity of wind farm or solar facility.

10-35-18. Annual tax based on nameplate capacity of wind farm or solar facility.
Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, or a solar facility, shall pay an annual tax equal to three dollars multiplied by the nameplate capacity of the renewable facility. The tax shall be imposed beginning the first calendar year the renewable facility generates gross receipts. The tax shall be paid annually to the secretary the first day of February of the following year. The tax for the first calendar year shall be prorated based upon the percentage of the calendar year remaining after the company generates gross receipts. Except as otherwise provided in §§10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax.
Source:
SL 2008, ch 49, §3; SL 2016, ch 61, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-19 - Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.

10-35-19. Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.
Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time on or after July 1, 2007, and prior to April 1, 2015, shall pay an annual tax of $.00065 per kilowatt hour of electricity produced by the wind farm. The owner of a wind farm subject to tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the wind farm for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. Except as otherwise provided in §§10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax.
Source:
SL 2008, ch 49, §4; SL 2015, ch 66, §2, eff. Apr. 1, 2015.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-19.1 - Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.

10-35-19.1. Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.
Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after March 31, 2015, shall pay an annual tax of $.00045 per kilowatt hour of electricity produced by the wind farm. Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a solar facility, shall pay an annual tax of $.00090 per kilowatt hour of electricity produced by the solar facility. The owner of a renewable facility subject to the tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the renewable facility for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. Except as otherwise provided in §§10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax.
Source:
SL 2015, ch 66, §3, eff. Apr. 1, 2015; SL 2016, ch 61, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-20 - Renewable facility tax fund.

10-35-20. Renewable facility tax fund.
The secretary shall deposit the tax imposed by §§10-35-18, 10-35-19, and 10-35-19.1 into the renewable facility tax fund. There is created in the state treasury the renewable facility tax fund.
Source:
SL 2008, ch 49, §5; SL 2015, ch 66, §6, eff. Apr. 1, 2015; SL 2016, ch 61, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-21 - Distributions from renewable facility tax fund.

10-35-21. Distributions from renewable facility tax fund.
The secretary shall distribute all of the tax deposited in the renewable facility tax fund pursuant to §10-35-18 and twenty percent of the tax deposited in the renewable facility tax fund pursuant to §§10-35-19 and 10-35-19.1 to the county treasurer where the renewable facility is located. If a renewable facility is located in more than one county, each county shall receive the same percentage of the tax as the percentage of wind towers or solar facilities in the renewable facility located in the county. Upon receipt of the taxes, the county auditor shall apportion the tax among the school districts, the county, and the organized townships where a wind tower or solar facility is located. The tax shall be apportioned by the county auditor by allocating fifty percent of the tax to the school district where each wind tower or solar facility is located, fifteen percent to the organized township where each wind tower or solar facility is located, and thirty-five percent to the county. If a wind tower or solar facility is located in a township that is not organized, the unorganized township's share of the tax for that wind tower or solar facility is allocated to the county. The secretary shall distribute the money to the counties on or before the first day of May. Any remaining revenue in the renewable facility tax fund shall be deposited in the state general fund.
Source:
SL 2008, ch 49, §6; SL 2013, ch 52, §1; SL 2015, ch 66, §7, eff. Apr. 1, 2015; SL 2016, ch 61, §6.
2023 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.

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 Supp 1960, §57.19B01; SL 1981, ch 94, §1; SL 1982, ch 97.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-2 - Types of property subject to taxation.

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 and appurtenances thereto.
Source:
SL 1941, ch 363, §6; SDC Supp 1960, §57.19B06; SL 1981, ch 94, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-3 - Definition of terms.

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 or poles;
(3)"Personal property," any property used or intended for use by a company in connection with the distribution or transmission of electric energy including all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto;
(4)"Retail company," any company engaged in the distribution of retail electric energy for end user consumption principally in rural areas in South Dakota;
(5)"Rural area," any area not included within the boundaries of any municipality having a population in excess of fifteen hundred inhabitants or the assigned service area or areas of a rural electric cooperative determined pursuant to chapter 49-34A;
(6)"Wholesale power supplier," any company engaged in the delivery of wholesale electric energy to another company for resale in South Dakota.
Source:
SL 1941, ch 363, §1; SDC Supp 1960, §57.19B01; SL 1981, ch 94, §3; SL 1992, ch 60, §2; SL 2012, ch 66, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-4 - Map of lines in county filed with county auditor.

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 governmental subdivision thereof.
Source:
SL 1941, ch 363, §8; SDC Supp 1960, §57.19B08; SL 2012, ch 66, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-5 - Annual report of electric energy subject to taxation apportioned to counties and school districts.

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 retail and wholesale electric energy subject to taxation pursuant to this chapter apportioned to each county and school district in proportion to electric energy delivered at retail. The report shall be sworn to and verified by an officer of the retail company.
Source:
SL 1941, ch 363, §2; SDC Supp 1960, §57.19B02; SL 1987, ch 92, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 66, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-6 - Tax levied on electric energy delivered--Credit.

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 of South Dakota during the preceding calendar year.
Each company taxed pursuant to this section shall receive a credit against the taxes due and payable under this section if it has contracted jointly or severally for the use of property in this state owned, held under lease, or otherwise by a light or power company defined in §10-35-2, a consumer power district organized pursuant to chapter 49-35, or a municipal power agency organized pursuant to chapter 9-41A if the property is assessed for taxation pursuant to chapter 10-35, subject to an excise tax as provided in §49-37-13, or taxed as provided in §9-41A-36. A company taxed pursuant to this section may deduct as a credit from the taxes to be paid under this section, that portion of the taxes included in the payments by the company to such organizations for the use of the property described in the contract.
Source:
SL 1941, ch 363, §3; SDC Supp 1960, §57.19B03; SL 1987, ch 92, §2; SL 1994, ch 88; SL 2012, ch 66, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-7 - Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer.

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 May fifteenth certify to the county auditor of each county in the state in which the company operates the amount of the tax to be paid in the county based on the kilowatt hours delivered. The secretary shall further certify to the county auditor the amount to which each school district shall be entitled in each county based on the kilowatt hours delivered. The county auditor shall extend such tax on the books and certify the same to the county treasurer.
Source:
SL 1941, ch 363, §3; SDC Supp 1960, §57.19B03; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 66, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-8 - Time of payment of tax.

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:
SL 1941, ch 363, §3; SDC Supp 1960, §57.19B03; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 66, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-9 - Penalty for delinquent payment--Collection by distress and sale.

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 and sale of the personal property of the company.
Source:
SL 1941, ch 363, §4; SDC Supp 1960, §57.19B04; SL 2012, ch 66, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-10 - Distribution of tax proceeds to school districts.

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 the county.
Source:
SL 1941, ch 363, §5; SDC Supp 1960, §57.19B05; SL 2012, ch 66, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-11 - Tax in lieu of other tax on operating property--Sales and use taxes.

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 and used or intended for use in the distribution or transmission of electric energy, but is not in lieu of the retail occupational sales tax or the use tax, and this chapter does not exempt such companies from the payment of the retail occupational sales tax or use tax.
Source:
SL 1941, ch 363, §3; SDC Supp 1960, §57.19B03; SL 1981, ch 94, §4; SL 1983, ch 98, §2; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36 - Taxation Of Rural Electric Companies › Section 10-36-12 - Municipal utilities exempt.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36A - Taxation Of Rural Water Supply Companies › Section 10-36A-1 - Property exempt from ad valorem tax.

10-36A-1. Property exempt from ad valorem tax.
All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used exclusively for conveying water to its customers is exempt from ad valorem taxation.
Source:
SL 1970, ch 67, §1; SL 1982, ch 98.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 36A - Taxation Of Rural Water Supply Companies › Section 10-36A-2 - Maps of water lines filed with county auditors.

10-36A-2. Maps of water lines filed with county auditors.
Each nonprofit corporation or association as provided in §10-36A-1, shall keep on file with the county auditor of each county through or into which its water line or lines run, a map or blueprints showing correctly the location of its water line or lines in such county and in each governmental subdivision thereof.
Source:
SL 1970, ch 67, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-1 - Common carriers subject to tax.

10-37-1. Common carriers subject to tax.
Every person, copartnership, association, limited liability company, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, carbon dioxide, or motor fuels by means of pipelines as a common carrier, whether such pipelines be owned or leased, shall be taxed as herein provided.
Source: SL 1947, ch 413, §1; SDC Supp 1960, §57.19A01; SL 1994, ch 351, §18; SL 2022, ch 32, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-2 - Pipeline company defined.

10-37-2. Pipeline company defined.
The term, pipeline company, as used in this chapter, means a person, partnership, association, limited liability company, corporation, joint venture, or syndicate that may own or operate or be engaged in operating or utilizing pipelines for the purposes described in §10-37-1 or 46A-1-72.
Source: SL 1947, ch 413, §2; SDC Supp 1960, §57.19A02; SL 1981 (2d SS), ch 1, §26; SL 1984, ch 12, §6; SL 1994, ch 351, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.

10-37-2.1. Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.
The property of every person, partnership, association, limited liability company, corporation, joint venture, or syndicate used in the business of transporting or transmitting water by pipelines for use as a medium for carrying coal or other energy minerals, as that term is defined in §10-39A-1.1, for use in the extraction or refining of energy minerals, or for use in the production of synthetic fuels, whether such pipelines are owned or leased, is hereby specifically classified for taxation purposes and shall be taxed as provided in this chapter on the portion of the pipeline company's property that is actually used for the foregoing purposes. The proportional share of a pipeline company's property that is used to deliver water for domestic or municipal use in this state is exempt from ad valorem taxation.
Source:
SL 1981 (2d SS), ch 1, §25; SL 1994, ch 351, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.

10-37-3. Annual statement required of pipeline companies--Date of filing--Contents.
Any pipeline company having lines in this state shall annually, on or before April fifteenth of each year, make out and deliver to the Department of Revenue a statement, verified by the oath of an officer or agent of such pipeline company making such statement, showing in detail for the year ended December thirty-first next preceding:
(1)The name of the company;
(2)The nature of the company, whether a person or persons, an association, copartnership, corporation or syndicate, and under the laws of what state organized;
(3)The location of its principal office or place of business;
(4)The name and post office address of the president, secretary, auditor, treasurer, and superintendent or general manager;
(5)The name and post office address of the chief officer or managing agent in this state;
(6)The whole number of miles of pipeline owned, operated, or leased within the state, including a classification of the size, kind, and weight thereof, separated, so as to show the mileage in each county, and each lesser taxing district;
(7)A full and complete statement of the cost and actual present value of all buildings of every description owned by said pipeline company within the state and each lesser taxing district, not otherwise assessed;
(8)The number, location, size, and cost of each pressure pump or station;
(9)Any and all other property owned by said pipeline company within the state which property shall be classified and scheduled in such a manner as the secretary of revenue may by rule promulgated pursuant to chapter 1-26 require;
(10)The gross earnings of the entire company, and the gross earnings on business done within this state;
(11)The operating expenses of the entire company and the operating expenses within this state; and
(12)The net earnings of the entire company and the net earnings within this state.
Source:
SL 1947, ch 413, §3; SDC Supp 1960, §57.19A03; SL 1987, ch 82, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-4 - Statement required annually as to real estate owned or used.

10-37-4. Statement required annually as to real estate owned or used.
Every pipeline company required by law to report to the Department of Revenue under the provisions of this chapter shall, on or before April fifteenth in each year make to the Department of Revenue, a detailed statement showing the amount of real estate owned or used by it on December thirty-first next preceding for pipeline purposes, the county in which said real estate is situated, including the rights-of-way, pumping or station grounds, buildings, storage or tank yards, equipment grounds for any and all purposes, with the estimated actual value thereof, in such manner as may be required by the secretary of revenue.
Source:
SL 1947, ch 413, §4; SDC Supp 1960, §57.19A04; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-5 - Additional information required by secretary.

10-37-5. Additional information required by secretary.
The secretary of revenue may demand, in writing, detailed, explanatory and amended statements of any of the items mentioned in §§10-37-3 and 10-37-4 or any other item deemed to be important, to be furnished it by such pipeline company within thirty days from such demand in such form as the secretary of revenue may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the secretary of revenue, in writing, shall require.
Source:
SL 1947, ch 413, §7; SDC Supp 1960, §57.19A07; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-6 - Accounting rules prescribed by department.

10-37-6. Accounting rules prescribed by department.
The secretary of revenue may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Department of Revenue.
Source:
SL 1947, ch 413, §5; SDC Supp 1960, §57.19A05; SL 1987, ch 82, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-7 - Information used by department on failure of company to file valid report--Penalty addition to valuation.

10-37-7. Information used by department on failure of company to file valid report--Penalty addition to valuation.
If any pipeline company fails or refuses to obey and conform to the rules, method and requirements prescribed by the Department of Revenue under the provisions of this chapter, or to make the reports required by §§10-37-3 and 10-37-4, the Department of Revenue shall assess the property of such pipeline company according to the best information obtainable, and shall then add to its valuation of such pipeline company twenty-five percent thereof, which valuation and penalty shall be separately shown, and together shall constitute the assessment for that year.
Source:
SL 1947, ch 413, §6; SDC Supp 1960, §57.19A06; SL 1987, ch 82, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.

10-37-8. Property subject to assessment--Earnings and other evidence considered.
The property shall be valued at its fair market value, and the assessment shall be made upon the fair market value of the entire pipeline property within the state and shall include the rights-of-way, easements, the pipelines, stations, grounds, shops, buildings, pumps and all other property, real and personal, exclusively used in the operation of the pipeline. In assessing any pipeline company and its equipment, the Department of Revenue shall take into consideration the gross earnings and the net earnings for the entire property, and per mile, for the year ending December thirty-first preceding, and any and all other matters necessary to enable the department to make a just and equitable assessment of pipeline property.
Source:
SL 1947, ch 413, §8; SDC Supp 1960, §57.19A08; SL 1989, ch 87, §13; SL 1997, ch 61, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.

10-37-9. Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.
The Department of Revenue shall on the fifth day of July of each year determine the true and actual value of pipeline property located in each taxing district of the state, and in fixing said value shall take into consideration the structures, equipment, pumping stations, etc., located in said taxing district, and shall transmit to the county auditor of each such county through and into which any pipeline may extend, a statement showing the assessed value of said property in each of the taxing districts of said county. The said property shall then be taxed in said county and lesser taxing districts, based upon the valuation so certified, in the same manner as other property is taxed.
Source:
SL 1947, ch 413, §9; SDC Supp 1960, §57.19A09; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-9.1 - Determining fair market value of pipeline company property.

10-37-9.1. Determining fair market value of pipeline company property.
For the purpose of determining the fair market value of the property of any pipeline company, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding, and all other indebtedness as may be applicable for operating the company. In the income approach, the department may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The Department of Revenue may take into consideration any other information or data of any kind or nature which the department may deem material in arriving at the fair market value of the property.
Source:
SL 1996, ch 77, §10; SL 1997, ch 61, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice to company.

10-37-10. County commissioners' allocation of assessed valuation to taxing districts--Notice to company.
It shall be the duty of the county auditor, after receiving said statement from the Department of Revenue setting forth the valuation as finally equalized of any pipeline company owning and operating a pipeline in his respective county, to turn such statement over to the board of county commissioners, who at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of such pipeline or lines of each pipeline company running through or extending into each township or lesser taxing district of such county, together with the valuation as certified by the Department of Revenue, which shall constitute the assessed valuation of said property for taxing purposes; and the taxes on said property when collected by the county treasurer, shall be disposed of as other taxes. The county auditor of such county shall within three days after the making of such order transmit a copy of the same to the secretary or accounting officer of such company.
Source:
SL 1947, ch 413, §10; SDC Supp 1960, §57.19A10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

10-37-11. Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Every pipeline company shall keep on file in the office of the Department of Revenue and the county auditor of each county through or into which its line or lines run, a map or blueprint showing clearly the location of its line or lines in such county and giving the length of the same in each governmental subdivision thereof, and the same shall be used by the county commissioners in determining the length of line and valuation in each township or lesser taxing district, as provided for in §10-37-10.
Source:
SL 1947, ch 413, §11; SDC Supp 1960, §57.19A11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.

10-37-12. Assessment of private pipelines--Annual statement by owner.
The Department of Revenue shall also determine and fix the value for tax purposes of any private pipeline owned and operated by any oil company or carbon dioxide capture company and extending into or through two or more counties of this state up to, but not including, any property located upon land upon which is operated any pipeline terminal or pump station. The owner of such pipeline shall, at the time provided in §10-37-3, make a return to the Department of Revenue of the information required under subdivisions (1) to (6)(both inclusive) of said section together with a statement of the value of said pipeline in each county or each lesser taxing district in this state.
Source: SL 1947, ch 413, §12; SDC Supp 1960, §57.19A12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2022, ch 32, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.

10-37-13. Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.
The Department of Revenue shall determine the true and actual value of the pipeline referred to in §10-37-12 in each taxing district of the state and shall transmit to the county auditor of each county through or into which each pipeline extends a statement showing the assessed value of said pipeline in each of the taxing districts of said county, equalized on a uniform basis with the assessments of real estate in said county; and said property shall then be taxed in the same manner as provided in §10-37-10 for the property of pipeline companies.
Source:
SL 1947, ch 413, §12; SDC Supp 1960, §57.19A12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.