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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-150 Taxes used in airplanes and aircraft transferred to state aeronautics fund.
Universal Citation: SD Codified L § 10-47B-150 (2017)
10-47B-150. Taxes used in airplanes and aircraft transferred to state aeronautics fund. The secretary shall ascertain the number of gallons of motor fuel and special fuel purchased, imported, received, or distributed each month in South Dakota for use in airplanes and aircraft and shall transfer the taxes collected thereon to the state aeronautics fund.
Source: SL 1995, ch 71, ยง 147.
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