South Dakota Statutes
§ 10-47B-11 — Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at the rate provided for in § 10-47B-4 .
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South Dakota § 10-47B-11 (Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 11; SL 2009, ch 55, § 19; SL 2014, ch 64, § 8.
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
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