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99 chapters · 1,878 sections in this title.
SDCL § 10-37-1 Common carriers subject to tax
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Every person, copartnership, association, limited liability company, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, carbon dioxide, or motor fuels by means of pipelines as a common carrier, whether such pipelines be owned or…
SDCL § 10-37-10 County commissioners' allocation of assessed valuation to taxing districts--Notice to company
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It shall be the duty of the county auditor, after receiving said statement from the Department of Revenue setting forth the valuation as finally equalized of any pipeline company owning and operating a pipeline in his respective county, to turn such statement over to the board of…
SDCL § 10-37-11 Map of lines filed with county auditor--Use in allocating valuation to taxing districts
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Every pipeline company shall keep on file in the office of the Department of Revenue and the county auditor of each county through or into which its line or lines run, a map or blueprint showing clearly the location of its line or lines in such county and giving the length of the…
SDCL § 10-37-12 Assessment of private pipelines--Annual statement by owner
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The Department of Revenue shall also determine and fix the value for tax purposes of any private pipeline owned and operated by any oil company or carbon dioxide capture company and extending into or through two or more counties of this state up to, but not including, any propert…
