South Dakota Statutes

§ 10-33-22 — Definition of company.

South Dakota·Title 10 TAXATION·Ch. 10-32 TAXATION OF TELEPHONE COMPANIES
The term, company, means any person, corporation, cooperative, association, or other entity providing telephone and exchange service, rental and toll service.

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Legislative History

SL 1955, ch 423, § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287, § 2; SL 2004, ch 89, § 2.

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