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- Chapter 37. Taxation of Pipeline Companies
SDCL 10-37-3 Annual Statement Required of Pipeline Companies-Date of Filing-Contents
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-37-3 |
Any pipeline company having lines in this state shall annually, on or before April fifteenth of each year, make out and deliver to the Department of Revenue a statement, verified by the oath of an officer or agent of such pipeline company making such statement, showing in detail for the year ended December thirty-first next preceding:
(1) The name of the company;
(2) The nature of the company, whether a person or persons, an association, copartnership, corporation or syndicate, and under the laws of what state organized;
(3) The location of its principal office or place of business;
(4) The name and post office address of the president, secretary, auditor, treasurer, and superintendent or general manager;
(5) The name and post office address of the chief officer or managing agent in this state;
(6) The whole number of miles of pipeline owned, operated, or leased within the state, including a classification of the size, kind, and weight thereof, separated, so as to show the mileage in each county, and each lesser taxing district;
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