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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-79 Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
Universal Citation: SD Codified L § 10-47B-79 (2017)
10-47B-79. Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner. No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be reported to the secretary by the licensee. The new owner of a previously licensed business shall make application for a new license under the provisions of this chapter.
Source: SL 1995, ch 71, § 79; SL 1999, ch 58, § 35.
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