South Dakota Statutes
§ 10-45-67 — Exemption of natural gas transportation services by pipeline.
The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter.
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South Dakota § 10-45-67 (Exemption of natural gas transportation services by pipeline.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation
2013 SD 68 (South Dakota Supreme Court, 2013)
Legislative History
SL 1994, ch 99, § 1.
Nearby Sections
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