South Dakota Statutes
§ 10-37-1 — Common carriers subject to tax.
South Dakota § 10-37-1
This text of South Dakota § 10-37-1 (Common carriers subject to tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-37-1 (2026).
Text
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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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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Bluebook (online)
South Dakota § 10-37-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-37-1.