State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-37

Section 10-37-1 - Common carriers subject to tax.
Section 10-37-2 - "Pipeline company" defined.
Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water bypipelines for carrying energy, minerals or production of synthetic fuels--Propertyused to deliver wat
Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.
Section 10-37-4 - Statement required annually as to real estate owned or used.
Section 10-37-5 - Additional information required by secretary.
Section 10-37-6 - Accounting rules prescribed by department.
Section 10-37-7 - Information used by department on failure of company to file valid report--Penaltyaddition to valuation.
Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.
Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxingdistricts--Taxation as other property.
Section 10-37-9.1 - Determining fair market value of pipeline company property.
Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice tocompany.
Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessmentswithin taxing districts--Taxation as other property.
Section 10-37-14 - Local assessment of oil company property other than pipelines.
Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-37

Section 10-37-1 - Common carriers subject to tax.
Section 10-37-2 - "Pipeline company" defined.
Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water bypipelines for carrying energy, minerals or production of synthetic fuels--Propertyused to deliver wat
Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.
Section 10-37-4 - Statement required annually as to real estate owned or used.
Section 10-37-5 - Additional information required by secretary.
Section 10-37-6 - Accounting rules prescribed by department.
Section 10-37-7 - Information used by department on failure of company to file valid report--Penaltyaddition to valuation.
Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.
Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxingdistricts--Taxation as other property.
Section 10-37-9.1 - Determining fair market value of pipeline company property.
Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice tocompany.
Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessmentswithin taxing districts--Taxation as other property.
Section 10-37-14 - Local assessment of oil company property other than pipelines.
Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.

State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-37

Section 10-37-1 - Common carriers subject to tax.
Section 10-37-2 - "Pipeline company" defined.
Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water bypipelines for carrying energy, minerals or production of synthetic fuels--Propertyused to deliver wat
Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.
Section 10-37-4 - Statement required annually as to real estate owned or used.
Section 10-37-5 - Additional information required by secretary.
Section 10-37-6 - Accounting rules prescribed by department.
Section 10-37-7 - Information used by department on failure of company to file valid report--Penaltyaddition to valuation.
Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.
Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxingdistricts--Taxation as other property.
Section 10-37-9.1 - Determining fair market value of pipeline company property.
Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice tocompany.
Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessmentswithin taxing districts--Taxation as other property.
Section 10-37-14 - Local assessment of oil company property other than pipelines.
Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.