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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-67

Exemption of natural gas transportation services by pipeline

Official textsdlegislature.gov

The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter.

Last amended: Source: SL 1994, ch 99 , § 1.

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In this chapter (40 sections)
  1. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  2. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  3. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  4. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  5. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  6. 10-45-47 · 10-45-47. Superseded
  7. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  8. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  9. 10-45-52 · Tax proceeds credited to general fund
  10. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  11. 10-45-55 · Personal liability of officers, managers, or partners of…
  12. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  13. 10-45-57 · 10-45-57. Obsolete
  14. 10-45-58 · Materials used by floor laying as purchases for resale
  15. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  16. 10-45-61 · Exemption certificate--Responsibilities of…
  17. 10-45-62 · Exemption of large boats subject to excise tax
  18. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  19. 10-45-64 · Exemption of gaming proceeds
  20. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  21. 10-45-67 · Exemption of natural gas transportation services by pipeline
  22. 10-45-68 · Exemption for the sale of credit card processing services
  23. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  24. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  25. 10-45-71 · Passenger transportation gross receipts tax…
  26. 10-45-72 · Inapplicability of tax
  27. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  28. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  29. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  30. 10-45-82 · Gross receipts from charge of interest exempted
  31. 10-45-83 · Pawnbrokers not eligible for exemption
  32. 10-45-84 · Fee or commission not subject to tax
  33. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  34. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  35. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  36. 10-45-88 · Review and audit of temporary vendors
  37. 10-45-89 · Failure to maintain records--Revocation of temporary license
  38. 10-45-90 · Exemption for gross receipts from certain rodeo services
  39. 10-45-91 · Admissions to rodeos and related activities taxable
  40. 10-45-92 · Allowable deductions for auctioneers
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