SDCL § 10-47B-11 — Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception

A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at the rate provided for in § 10-47B-4 .