South Dakota Statutes

§ 10-45-67 — Exemption of natural gas transportation services by pipeline.

South Dakota § 10-45-67
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-67 (Exemption of natural gas transportation services by pipeline.) 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 § 10-45-67 (2026).

Text

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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Related

Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation
2013 SD 68 (South Dakota Supreme Court, 2013)
12 case citations

Legislative History

SL 1994, ch 99, § 1.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-67, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-67.