South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-115 — Necessary information reported by highway contractor
The highway contractor shall report pursuant to § 10-47B-114 , if deemed necessary by the secretary:
(1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;
(2) All fuel used in self - propelled motor vehicle and equipment within the right - of - way;
(3) All fuel used in stationary equipment or in self - propelled motor vehicles, machinery, and equipment outside of the right - of - way.
Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.
Source: official text