Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-13 - Excise tax on motor fuel, special fuel, and liquid petroleum gas-Certain self-propelled highway construction machinery or vehicles

S.D. Codified Laws § 10-47B-13

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Current through the 2024 Legislative Session
Section 10-47B-13 - Excise tax on motor fuel, special fuel, and liquid petroleum gas-Certain self-propelled highway construction machinery or vehicles

A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in § 10-47B-4.

SDCL 10-47B-13

SL 1995, ch 71, § 13; SL 2009, ch 55, § 21; SL 2023, ch 35, § 1.
Amended by S.L. 2023, ch. 35,s. 1, eff. 7/1/2023.