South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-35-1.2: Generating property of rural electric companies subject to tax.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES

All property, real and personal, used or intended for use by a rural electric company as defined by § 10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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