South Dakota Statutes
§ 10-46-55 — Exemption of natural gas transportation services by pipeline.
South Dakota § 10-46-55
This text of South Dakota § 10-46-55 (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 § 10-46-55 (2026).
Text
The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter.
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Related
Northern Border Pipeline Co. v. South Dakota Department of Revenue
2015 SD 69 (South Dakota Supreme Court, 2015)
Legislative History
SL 1994, ch 99, § 2.
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Bluebook (online)
South Dakota § 10-46-55, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-55.