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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 37 - Taxation Of Pipeline Companies
§ 10-37-2 "Pipeline company" defined.
Universal Citation: SD Codified L § 10-37-2 (2017)
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: SL 1947, ch 413, § 2; SDC Supp 1960, § 57.19A02; SL 1981 (2d SS), ch 1, § 26; SL 1984, ch 12, § 6; SL 1994, ch 351, § 19.
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