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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-30 Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.
Universal Citation: SD Codified L § 10-47B-30 (2017)
10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce. The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.
Source: SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.
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