South Dakota Statutes

§ 10-37-16 — Exemption of gas companies otherwise taxed.

South Dakota·Title 10 TAXATION·Ch. 10-36A TAXATION OF PIPELINE COMPANIES
The provisions of this chapter shall not apply to any gas company distributing or transmitting natural or artificial gas otherwise assessed and taxed as a public utility company.

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Legislative History

SL 1947, ch 413, § 14; SDC Supp 1960, § 57.19A14.

Nearby Sections

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