{"data":{"id":"us-sd/sdcl-10-35-1.2","jurisdiction":"us-sd","citation":"SDCL § 10-35-1.2","heading":"Generating property of rural electric companies subject to tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-1.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"93cd199b13b725f6d693a2e45017eba77c3c756a46fe90cee10dfa3b4c869233","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-1.1","next":"us-sd/sdcl-10-35-1.3"},"notice":"GroundRules: Original legal text. Not legal advice."}