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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-12 Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
Universal Citation: SD Codified L § 10-47B-12 (2017)
10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads. A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.
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