South Dakota § 49-37-14 Computation and payment of tax.

South Dakota Statutes

§ 49-37-14 — Computation and payment of tax.

South Dakota § 49-37-14

Title 49PUBLIC UTILITIES AND CARRIERS

Ch. 49-36CONSUMERS POWER DISTRICT POWERS AND OPERATIONS

This text of South Dakota § 49-37-14 (Computation and payment of 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 § 49-37-14 (2026).

Text

For the purpose of determining the occupational excise tax levied by § 49-37-13 :

(1)All property owned, leased, operated, or controlled by any district shall be assessed and the tax equivalent computed, collected, paid, and apportioned in the same manner and for the same purposes as may now or hereafter be provided by law for the assessment and taxation of similar property similarly used by a private electric public utility; and (2) Each district shall comply in the same manner and for the same purposes as may now or hereafter be provided by law for the return, assessment, collection, payment, and apportionment of all occupational, privilege, excise, or special assessment taxes, or licenses, levied or imposed upon any person, partnership, limited liability company, association, or

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For the purpose of determining the occupational excise tax levied by § 49-37-13 : (1) All property owned, leased, operated, or controlled by any district shall be assessed and the tax equivalent computed, collected, paid, and apportioned in the same manner and for the same purposes as may now or hereafter be provided by law for the assessment and taxation of similar property similarly used by a private electric public utility; and (2) Each district shall comply in the same manner and for the same purposes as may now or hereafter be provided by law for the return, assessment, collection, payment, and apportionment of all occupational, privilege, excise, or special assessment taxes, or licenses, levied or imposed upon any person, partnership, limited liability company, association, or private corporation engaged in a similar business.