§ 10-46-55 Exemption of natural gas transportation services by pipeline.

SD Codified L § 10-46-55 (2019) (N/A)
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10-46-55. Exemption of natural gas transportation services by pipeline. The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter.

Source: SL 1994, ch 99, § 2.