§ 10-37-16 Exemption of gas companies otherwise taxed.

SD Codified L § 10-37-16 (2019) (N/A)
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10-37-16. Exemption of gas companies otherwise taxed. 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.