South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:32:02:07 — Agreement does not apply to motor fuel tax laws

64:32:02:07. Agreement
does not apply to motor fuel tax laws. A reciprocal agreement does not
apply to motor fuel tax laws of either jurisdiction or to fees imposed by the
regulatory commissions of either jurisdiction which cannot be waived and are
therefore not subject to reciprocity.

Last amended: Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:07, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-4.

Source: official text