South Dakota § 49-37-13 - Privilege tax levied against district.
Full text of South Dakota South Dakota Codified Laws § 49-37-13 — Privilege tax levied against district., with citation guidance and answers to common questions.
§ 49-37-13. Privilege tax levied against district.
For the privilege of engaging in the business of generating, distributing, transmitting, purchasing, selling electric energy for public use, or any other business as provided in chapters 49-35 to 49-40, inclusive, there is levied upon, and shall be collected from, each consumers power district an occupational excise tax equal to all the taxes, including, but not limited to, licenses, excise, property, and special assessment taxes, except federal taxes, which a person, partnership, limited liability company, association, or private corporation engaged in a similar business would be required to pay.
Source: SL 1950 (SS), ch 17, § 66; SDC Supp 1960, § 52.1765; SL 1994, ch 351, § 138.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 49-37-13
What does South Dakota Codified Laws § 49-37-13 cover?
Section 49-37-13 ("Privilege tax levied against district.") 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 § 49-37-13?
A common citation format is "South Dakota Codified Laws § 49-37-13" (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 § 49-37-13 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.