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.
S.D. Codified Laws § 10-37-16
Exemption of gas companies otherwise taxed
Source: SL 1947, ch 413, § 14; SDC Supp 1960, § 57.19A14.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.