{"data":{"id":"us-sd/sdcl-10-36-12","jurisdiction":"us-sd","citation":"SDCL § 10-36-12","heading":"Municipal utilities exempt.","body":"This chapter shall have no application to an electric utility owned and operated by a municipality.","path":["TITLE 10. TAXATION","CHAPTER 10-36. TAXATION OF RURAL ELECTRIC COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-36-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7e9cfc5e3b7daa5bbfb786c876cea3c708acb0129453fdf47648ccc6adf3c4a9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-36-11","next":"us-sd/sdcl-10-36a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}