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.
Structure South Dakota Codified Laws
Chapter 37 - Taxation Of Pipeline Companies
Section 10-37-1 - Common carriers subject to tax.
Section 10-37-2 - Pipeline company defined.
Section 10-37-3 - 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 10-37-8 - Property subject to assessment--Earnings and other evidence considered.
Section 10-37-9.1 - Determining fair market value of pipeline company property.
Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
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.