South Dakota Statutes

§ 10-47B-116 — Final report by licensee.

South Dakota § 10-47B-116
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-116 (Final report by licensee.) 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-116 (2026).

Text

A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.

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Legislative History

SL 1995, ch 71, § 116.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-47B-116, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-116.