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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
Universal Citation: SD Codified L § 10-52-2.3 (2017)
10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2.
Source: SL 1980, ch 106, § 4.
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