As Amended
SEC. 27-15-165. Pipe line companies.
Upon each person operating a pipe line in or through this state or engaged in transporting in or through this state crude oil, liquid petroleum products, and natural or artificial gas through pipes or conduits, for the privilege of exercising or enjoying such right and power in this state, and for the privilege of enjoying and receiving the benefit and protection of the government and laws of this state, there is levied a tax, in addition to all other taxes, as follows:
On each mile of pipe having a diameter of less than
twelve inches ...................................... $15.00
On each mile of pipe having a diameter of twelve inches
and less than fifteen inches ....................... $37.50
On each mile of pipe having a diameter of fifteen inches
and less than twenty inches ........................ $52.50
On each mile of pipe having a diameter of twenty to
twenty-six inches, inclusive ....................... $75.00
On each mile of pipe having a diameter of over
twenty-six inches .................................. $125.00
The term "pipe line" as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipe lines, known as service lines, used solely for distributing gas or other petroleum products in or near cities, towns, and villages to the ultimate consumer. And this section shall not apply to those persons, firms or corporations mining or producing gas or oil on which a privilege tax measured by gross production is imposed and paid in this state.
SOURCES: Codes, 1942, Sec. 9606; Laws, 1940, ch. 120; 1944, ch. 138, Sec. 34; 1952, ch. 410, Sec. 1.