South Dakota Codified Laws
Chapter 37 - Taxation Of Pipeline Companies
Section 10-37-16 - Exemption of gas companies otherwise taxed.

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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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 37 - Taxation Of Pipeline Companies

Section 10-37-1 - Common carriers subject to tax.

Section 10-37-2 - Pipeline company defined.

Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from tax...

Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.

Section 10-37-4 - Statement required annually as to real estate owned or used.

Section 10-37-5 - Additional information required by secretary.

Section 10-37-6 - Accounting rules prescribed by department.

Section 10-37-7 - Information used by department on failure of company to file valid report--Penalty addition to valuation.

Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.

Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.

Section 10-37-9.1 - Determining fair market value of pipeline company property.

Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice to company.

Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.

Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.

Section 10-37-14 - Local assessment of oil company property other than pipelines.

Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.

Section 10-37-16 - Exemption of gas companies otherwise taxed.