South Dakota Statutes
§ 10-47B-11 — Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
South Dakota § 10-47B-11
This text of South Dakota § 10-47B-11 (Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-47B-11 (2026).
Text
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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Legislative History
SL 1995, ch 71, § 11; SL 2009, ch 55, § 19; SL 2014, ch 64, § 8.
Nearby Sections
15
§ 10-1-1.1
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Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-47B-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-11.