South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-37-16 — Exemption of gas companies otherwise taxed

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.

Last amended: Source: SL 1947, ch 413 , § 14; SDC Supp 1960, § 57.19A14.

Source: official text