South Dakota Statutes
§ 10-47B-179 — Calculating tax liability of interstate fuel user when user's records are inadequate.
South Dakota § 10-47B-179
This text of South Dakota § 10-47B-179 (Calculating tax liability of interstate fuel user when user's records are inadequate.) 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-179 (2026).
Text
If an interstate fuel user does not keep records adequate to verify either miles traveled or fuel purchased, tax shall be calculated on fuel consumption using the average miles per gallon (AMPG) allowance. The AMPG allowance is either four miles per gallon or a twenty percent reduction of the miles per gallon reported for all miles attributable to established travel. If no records exist to support miles driven during a tax reporting period, the period's mileage shall be calculated based on the average mileage driven during the four preceding reporting periods.
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Legislative History
SL 1995, ch 71, § 176; SL 2018, ch 66, § 2.
Nearby Sections
15
§ 10-1-1.1
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General functions of secretary.§ 10-1-13.1
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-179, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-179.