South Dakota Statutes
§ 10-47B-151 — Funds from motor fuel tax used to improve boating facilities.
South Dakota § 10-47B-151
This text of South Dakota § 10-47B-151 (Funds from motor fuel tax used to improve boating facilities.) 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-151 (2026).
Text
The Legislature hereby finds that of all the motor fuel sold in this state on which the tax provided in this chapter, is imposed and collected and is not refunded, an amount equal to one hundred forty gallons per registered motorized boat is used to propel motorboats on the inland and surrounding waterways of this state. The Legislature hereby declares that it is the policy of this state to use the funds derived from the sale of motor fuel for such propulsion of motorboats to improve boating facilities throughout the state.
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Legislative History
SL 1995, ch 71, § 148; SL 2000, ch 62, § 2.
Nearby Sections
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§ 10-1-1.1
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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-151, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-151.