{"data":{"id":"us-sd/sdcl-10-37-1","jurisdiction":"us-sd","citation":"SDCL § 10-37-1","heading":"Common carriers subject to tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-37-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fe06bcef5da7f133f5b7d38b470d4d5c1afe1a36de62d154508d1e6886158757","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-36a-3","next":"us-sd/sdcl-10-37-2"},"notice":"GroundRules: Original legal text. Not legal advice."}