South Dakota Statutes
§ 10-46-55 — Exemption of natural gas transportation services by pipeline.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-46-55 (Exemption of natural gas transportation services by pipeline.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.