SDCL § 10-47B-95 — Monthly report required from importer

For the purpose of determining the amount of motor fuel and special fuel tax due, each importer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-97 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.