South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-28 — Remittance of tax on liquid petroleum gas in vehicle used on public roads

The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.

Last amended: Source: SL 1995, ch 71 , § 28; SL 2011, ch 64 , § 6; SL 2013, ch 60 , § 2; SL 2017, ch 65 , § 18.

Source: official text