{"data":{"id":"us-sd/sdcl-10-37-2","jurisdiction":"us-sd","citation":"SDCL § 10-37-2","heading":"Pipeline company defined.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-37-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b6022a2e6807c3c1f8cf39e52848d17b3ce89c65d170caa657630dd6e9eeb601","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-37-1","next":"us-sd/sdcl-10-37-2.1"},"notice":"GroundRules: Original legal text. Not legal advice."}