South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-37-1
Common carriers subject to tax
Official textsdlegislature.gov
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.
Source: view the official text
In this chapter (16 sections)
- 10-37-1 · Common carriers subject to tax
- 10-37-2 · Pipeline company defined
- 10-37-3 · Annual statement required of pipeline companies--Date of…
- 10-37-4 · Statement required annually as to real estate owned or used
- 10-37-5 · Additional information required by secretary
- 10-37-6 · Accounting rules prescribed by department
- 10-37-7 · Information used by department on failure of company to file…
- 10-37-8 · Property subject to assessment--Earnings and other evidence…
- 10-37-9 · Determination and transmittal to county auditors of property…
- 10-37-10 · County commissioners' allocation of assessed valuation to…
- 10-37-11 · Map of lines filed with county auditor--Use in allocating…
- 10-37-12 · Assessment of private pipelines--Annual statement by owner
- 10-37-13 · Determination and transmittal to county auditors of private…
- 10-37-14 · Local assessment of oil company property other than pipelines
- 10-37-15 · Collection of delinquent taxes--Action in circuit court
- 10-37-16 · Exemption of gas companies otherwise taxed