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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-104 Monthly report required from exporter.
Universal Citation: SD Codified L § 10-47B-104 (2017)
10-47B-104. Monthly report required from exporter. For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-106, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 104; SL 2013, ch 60, § 13.
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