South Dakota Statutes
§ 10-47B-28 — Remittance of tax on liquid petroleum gas in vehicle used on public roads.
South Dakota § 10-47B-28
This text of South Dakota § 10-47B-28 (Remittance of tax on liquid petroleum gas in 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-28 (2026).
Text
The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
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Legislative History
SL 1995, ch 71, § 28; SL 2011, ch 64, § 6; SL 2013, ch 60, § 2; SL 2017, ch 65, § 18.
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Bluebook (online)
South Dakota § 10-47B-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-28.