There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-115 Necessary information reported by highway contractor.
Universal Citation: SD Codified L § 10-47B-115 (2017)
10-47B-115. Necessary information reported by highway contractor. The highway contractor shall report pursuant to § 10-47B-114, if deemed necessary by the secretary:
(1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;
(2) All fuel used in self-propelled motor vehicle and equipment within the right-of-way;
(3) All fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.
Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.
Source: SL 1995, ch 71, § 115.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
