27-15-165 - Pipeline companies.
§ 27-15-165. Pipeline companies.
Upon each person operating a pipeline 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 "pipeline" as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipelines, 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, § 9606; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 34; Laws, 1952, ch. 410, § 1.