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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-148 Collection and distribution of tax, fee, penalty assessment, and interest assessment.
Universal Citation: SD Codified L § 10-47B-148 (2017)
10-47B-148. Collection and distribution of tax, fee, penalty assessment, and interest assessment. Any tax, fee, penalty assessment, and interest assessment collected under this chapter are to be deposited with the state treasurer who shall credit the amount received to the motor fuel tax fund. However, taxes collected under this chapter on behalf of other jurisdictions under the provisions of an interstate agreement are to be distributed under the provisions of that agreement.
Source: SL 1995, ch 71, ยง 145.
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