South Dakota Statutes
§ 10-47B-12 — Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
South Dakota § 10-47B-12
This text of South Dakota § 10-47B-12 (Excise tax on liquid petroleum gas in tank of vehicle used on public roads.) 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-12 (2026).
Text
A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4 .
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Legislative History
SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.
Nearby Sections
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§ 10-1-1.1
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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
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Bluebook (online)
South Dakota § 10-47B-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-12.