South Dakota Statutes
§ 10-37-1 — Common carriers subject to tax.
Every person, copartnership, association, limited liability company, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, carbon dioxide, or motor fuels by means of pipelines as a common carrier, whether such pipelines be owned or leased, shall be taxed as herein provided.
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South Dakota § 10-37-1 (Common carriers subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1947, ch 413, § 1; SDC Supp 1960, § 57.19A01; SL 1994, ch 351, § 18; SL 2022, ch 32, § 1.
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