South Dakota Statutes

§ 10-47B-168 — Monthly report by liquid petroleum gas and natural gas vendors required.

South Dakota § 10-47B-168
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10FUEL TAXATION

This text of South Dakota § 10-47B-168 (Monthly report by liquid petroleum gas and natural gas vendors required.) 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-168 (2026).

Text

For the purpose of determining the amount of liquid petroleum gas, compressed natural gas, and liquid natural gas tax due, each liquid petroleum gas, natural gas, and liquid natural gas vendor shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-170 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

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Legislative History

SL 1995, ch 71, § 165; SL 2013, ch 60, § 25; SL 2014, ch 64, § 11.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-47B-168, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-168.