South Dakota § 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers.
Full text of South Dakota South Dakota Codified Laws § 10-35-1.1 — Tax on electric generation and transmission facilities used for out-of-state consumers., with citation guidance and answers to common questions.
§ 10-35-1.1. Tax on electric generation and transmission facilities used for out-of-state consumers.
If an agreement is made between a municipality of this state and a governmental entity located outside this state to acquire, construct, or finance electric generation and transmission facilities, if the output, capacity, or services are to be used for the benefit of consumers outside the boundaries of this state, there is hereby levied upon the generation or transmission facilities or both, and the revenues therefrom, all taxes, including licenses, excise, property, and special assessment taxes, which a person, partnership, association, limited liability company, or private corporation engaged in a similar business would have to pay, and the same shall be collected from the state municipality or municipalities or the governmental entity or entities outside the state which own the facilities, either jointly or severally.
Source: SL 1976, ch 84, § 3; SL 1994, ch 351, § 17.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-35-1.1
What does South Dakota Codified Laws § 10-35-1.1 cover?
Section 10-35-1.1 ("Tax on electric generation and transmission facilities used for out-of-state consumers.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-35-1.1?
A common citation format is "South Dakota Codified Laws § 10-35-1.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-35-1.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.