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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-117 Aggregate reporting.
Universal Citation: SD Codified L § 10-47B-117 (2017)
10-47B-117. Aggregate reporting. The department may aggregate the information required in any of the reports required by this chapter into one or more composite or modified reports in order to avoid duplicate reporting.
Source: SL 1995, ch 71, ยง 117.
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