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.
Exemption of gas companies otherwise taxed
SDCL § 10-37-16 — under TAXATION OF PIPELINE COMPANIES.
SDCL § 10-37-16