South Dakota Statutes
§ 10-35-1 — Companies subject to tax.
South Dakota § 10-35-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-35TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
This text of South Dakota § 10-35-1 (Companies subject to tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-35-1 (2026).
Text
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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Legislative History
SL 1929, ch 247, § 1; SDC 1939, § 57.1901; SL 1994, ch 351, § 16.
Nearby Sections
15
§ 10-1-1.1
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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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-35-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-35-1.