{"data":{"id":"us-sd/sdcl-10-37-16","jurisdiction":"us-sd","citation":"SDCL § 10-37-16","heading":"Exemption of gas companies otherwise taxed.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-37-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5f7267a6f79fb8eed5d805608b002b4618d56c310044f1b856dcc9bc82670499","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-37-15","next":"us-sd/sdcl-10-38-1"},"notice":"GroundRules: Original legal text. Not legal advice."}