Pipeline company defined

SDCL § 10-37-2 — under TAXATION OF PIPELINE COMPANIES.

SDCL § 10-37-2

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