Exemption of gas companies otherwise taxed.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Pipeline Companies
  5. Exemption of gas companies otherwise taxed.

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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.

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


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