South Dakota Statutes
§ 10-45-11 — Exemption of fuel sales otherwise taxed.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B .
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-45-11 (Exemption of fuel sales otherwise taxed.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re the State Sales & Use Tax Liability of Townley
417 N.W.2d 398 (South Dakota Supreme Court, 1987)
Legislative History
SDC 1939, § 57.3202 (6); SL 1939, ch 269; SL 1949, ch 418; SL 1969, ch 267, § 3; SL 1970, ch 74, § 2; SL 1979, ch 87, § 4; SL 1987, ch 29, § 71; ch 101; SL 1987, ch 102, § 1; SL 1989, ch 117; SL 2001, ch 56, § 3.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.