{"data":{"id":"us-sd/sdcl-10-35-19","jurisdiction":"us-sd","citation":"SDCL § 10-35-19","heading":"Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-19","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ceec8a93f9445f36696aab60660078118e91be98f1b8837616dad1a162f009bc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-18","next":"us-sd/sdcl-10-35-19.1"},"notice":"GroundRules: Original legal text. Not legal advice."}