Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 37 - TAXATION OF PIPELINE COMPANIES
Section 10-37-4 - Statement required annually as to real estate owned or used

S.D. Codified Laws § 10-37-4

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Current through the 2024 Legislative Session
Section 10-37-4 - Statement required annually as to real estate owned or used

Every pipeline company required by law to report to the Department of Revenue under the provisions of this chapter shall, on or before April fifteenth in each year make to the Department of Revenue, a detailed statement showing the amount of real estate owned or used by it on December thirty-first next preceding for pipeline purposes, the county in which said real estate is situated, including the rights-of-way, pumping or station grounds, buildings, storage or tank yards, equipment grounds for any and all purposes, with the estimated actual value thereof, in such manner as may be required by the secretary of revenue.

SDCL 10-37-4

SL 1947, ch 413, § 4; SDC Supp 1960, § 57.19A04; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.