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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-7 Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce.
Universal Citation: SD Codified L § 10-47B-7 (2017)
10-47B-7. Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce. A fuel excise tax is imposed on all special fuel used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in § 10-47B-4.
Source: SL 1995, ch 71, § 7.
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