GroundRules
SDCL § 10-37-2: Pipeline company defined.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES
The term, pipeline company, as used in this chapter, means a person, partnership, association, limited liability company, corporation, joint venture, or syndicate that may own or operate or be engaged in operating or utilizing pipelines for the purposes described in § 10-37-1 or 46A-1-72.
Collected 2026-09-03T15:18:56Z. Source file · JSON