Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce

S.D. Codified Laws § 10-47B-30

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Current through the 2024 Legislative Session
Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce

The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.

SDCL 10-47B-30

SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.