Chapter 36 - TAXATION OF RURAL ELECTRIC COMPANIES
- Section 10-36-1 - Companies subject to tax-Classification of personal property for taxation
- Section 10-36-2 - Types of property subject to taxation
- Section 10-36-3 - Definition of terms
- Section 10-36-4 - Map of lines in county filed with county auditor
- Section 10-36-5 - Annual report of electric energy subject to taxation apportioned to counties and school districts
- Section 10-36-6 - Tax levied on electric energy delivered-Credit
- Section 10-36-7 - Determination and certification to county auditors of tax payable to counties and school districts-Extension and certification to treasurer
- Section 10-36-8 - Time of payment of tax
- Section 10-36-9 - Penalty for delinquent payment-Collection by distress and sale
- Section 10-36-10 - Distribution of tax proceeds to school districts
- Section 10-36-11 - Tax in lieu of other tax on operating property-Sales and use taxes
- Section 10-36-12 - Municipal utilities exempt