S.D. Codified Laws § 10-37-1

Current through the 2024 Legislative Session

Section 10-37-1 - Common carriers subject to tax

Every person, copartnership, association, limited liability company, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, carbon dioxide, or motor fuels by means of pipelines as a common carrier, whether such pipelines be owned or leased, shall be taxed as herein provided.

SDCL 10-37-1

SL 1947, ch 413, § 1; SDC Supp 1960, § 57.19A01; SL 1994, ch 351, § 18; SL 2022, ch 32, § 1.

Amended by S.L. 2022, ch. 32,s. 1, eff. 7/1/2022.