South Dakota Statutes
§ 10-35-1.10 — Promulgation of rules on environmental upgrade exemption.
South Dakota § 10-35-1.10
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-35TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
This text of South Dakota § 10-35-1.10 (Promulgation of rules on environmental upgrade exemption.) 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 § 10-35-1.10 (2026).
Text
The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26 , concerning this exemption to:
(1)Specify the real and personal property that makes up an environmental upgrade;
(2)Determine the original and depreciated cost of the environmental upgrade;
(3)Establish a procedure to calculate the effect of the exemption upon the assessed value of the coal-fired power plant; and (4) Allocate the exemption between the ownership of the coal-fired power plant. Commission Note: This section is repealed effective January 1, 2046, pursuant to SL 2013, ch 51, § 2.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 2006, ch 44, § 4; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-35-1.10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-35-1.10.