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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-116 Final report by licensee.
Universal Citation: SD Codified L § 10-47B-116 (2017)
10-47B-116. Final report by licensee. A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.
Source: SL 1995, ch 71, ยง 116.
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