Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-148 - Collection and distribution of tax, fee, penalty assessment, and interest assessment

S.D. Codified Laws § 10-47B-148

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Current through the 2024 Legislative Session
Section 10-47B-148 - Collection and distribution of tax, fee, penalty assessment, and interest assessment

Any tax, fee, penalty assessment, and interest assessment collected under this chapter are to be deposited with the state treasurer who shall credit the amount received to the motor fuel tax fund. However, taxes collected under this chapter on behalf of other jurisdictions under the provisions of an interstate agreement are to be distributed under the provisions of that agreement.

SDCL 10-47B-148

SL 1995, ch 71, § 145.