SDCL § 10-47B-13 — Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles

A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in § 10-47B-4 .