South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-30 — Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce

The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.

Last amended: Source: SL 1995, ch 71 , § 30; SL 1999, ch 58 , § 11.

Source: official text