South Dakota Statutes
§ 49-37-14 — Computation and payment of tax.
South Dakota·Title 49 PUBLIC UTILITIES AND CARRIERS·Ch. 49-36 CONSUMERS POWER DISTRICT POWERS AND OPERATIONS
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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South Dakota § 49-37-14 (Computation and payment of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1950 (SS), ch 17, § 66; SDC Supp 1960, § 52.1765; SL 1994, ch 351, § 139.
Nearby Sections
15
§ 49-1-1
Repealed§ 49-1-10
Hearings before commission--Oaths.§ 49-1-11
Rules of commission.§ 49-1-13
Annual report to Governor--Contents.§ 49-1-13.1
Repealed§ 49-1-16
Duties of state's attorneys.§ 49-1-17
Repealed§ 49-1-19
Appeals from commission.