South Dakota § 10-47B-115 Necessary information reported by highway contractor.

South Dakota Statutes

§ 10-47B-115 — Necessary information reported by highway contractor.

South Dakota § 10-47B-115

Title 10TAXATION

Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-115 (Necessary information reported by highway contractor.) 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-115 (2026).

Text

The highway contractor shall report pursuant to § 10-47B-114 , if deemed necessary by the secretary:

(1)The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;

(2)All fuel used in self - propelled motor vehicle and equipment within the right - of - way;

(3)All fuel used in stationary equipment or in self - propelled motor vehicles, machinery, and equipment outside of the right - of - way. Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.

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The highway contractor shall report pursuant to § 10-47B-114 , if deemed necessary by the secretary: (1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract; (2) All fuel used in self - propelled motor vehicle and equipment within the right - of - way; (3) All fuel used in stationary equipment or in self - propelled motor vehicles, machinery, and equipment outside of the right - of - way. Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.