South Dakota Statutes
§ 10-35-1 — Companies subject to tax.
Any person, corporation, limited liability company, association, company, or partnership owning or holding under lease, or otherwise, any property in this state and operating the same for the purpose of furnishing electricity, heat, power, water, natural or artificial gas, or distributing the same for public use by means of transmission lines, gas or water pipelines, shall for the purposes of this chapter be held to be a light or power company, heating company, water company, or gas company.
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South Dakota § 10-35-1 (Companies subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1929, ch 247, § 1; SDC 1939, § 57.1901; SL 1994, ch 351, § 16.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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