South Dakota Statutes
§ 10-47B-148 — Collection and distribution of tax, fee, penalty assessment, and interest assessment.
South Dakota § 10-47B-148
This text of South Dakota § 10-47B-148 (Collection and distribution of tax, fee, penalty assessment, and interest assessment.) 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-148 (2026).
Text
Any tax, fee, penalty assessment, and interest assessment collected under this chapter are to be deposited with the state treasurer who shall credit the amount received to the motor fuel tax fund. However, taxes collected under this chapter on behalf of other jurisdictions under the provisions of an interstate agreement are to be distributed under the provisions of that agreement.
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Legislative History
SL 1995, ch 71, § 145.
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Bluebook (online)
South Dakota § 10-47B-148, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-148.