South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-37-2 — Pipeline company defined
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 .
Source: official text