GroundRules
SDCL § 10-37-16: Exemption of gas companies otherwise taxed.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES
The provisions of this chapter shall not apply to any gas company distributing or transmitting natural or artificial gas otherwise assessed and taxed as a public utility company.
Collected 2026-09-03T15:18:56Z. Source file · JSON