GroundRules
← Search the law
South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-36-3: Definition of terms.

Read at publisher ↗
Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-36. TAXATION OF RURAL ELECTRIC COMPANIES

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.

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

Browse this collection