South Dakota Statutes
§ 10-36-1 — Companies subject to tax--Classification of personal property for taxation.
South Dakota § 10-36-1
This text of South Dakota § 10-36-1 (Companies subject to tax--Classification of personal property for taxation.) 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 § 10-36-1 (2026).
Text
The personal property of persons, corporations, cooperatives, and associations engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas is hereby expressly classified for the purpose of taxation.
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Legislative History
SL 1941, ch 363, § 1; SDC Supp 1960, § 57.19B01; SL 1981, ch 94, § 1; SL 1982, ch 97.
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Bluebook (online)
South Dakota § 10-36-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-36-1.