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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-170 Information required in report of liquid petroleum gas and natural gas vendors.
Universal Citation: SD Codified L § 10-47B-170 (2017)
10-47B-170. Information required in report of liquid petroleum gas and natural gas vendors. The vendors shall report pursuant to § 10-47B-168:
(1) The number of gallons of liquid petroleum gas sold upon which fuel tax was charged;
(2) The number of gallons of liquid petroleum gas sold upon which sales tax was charged;
(3) The number of gallons of compressed natural gas sold upon which fuel tax was charged. Compressed natural gas sold for use in motor vehicles shall be metered separately from other sales; and
(4) The number of gallons of liquid natural gas sold upon which fuel tax was charged. Liquid natural gas sold for use in motor vehicles shall be metered separately from other sales.
Source: SL 1995, ch 71, § 167; SL 2014, ch 64, § 12.
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