South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33-22 — Definition of company

The term, company, means any person, corporation, cooperative, association, or other entity providing telephone and exchange service, rental and toll service.

Last amended: Source: SL 1955, ch 423 , § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287 , § 2; SL 2004, ch 89 , § 2.

Source: official text