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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-27 Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
Universal Citation: SD Codified L § 10-47B-27 (2017)
10-47B-27. Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas. The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor.
Source: SL 1995, ch 71, § 27; SL 2014, ch 64, § 9.
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