South Dakota Statutes

§ 10-47B-30 — Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.

South Dakota § 10-47B-30
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-30 (Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.) 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-30 (2026).

Text

The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.

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Legislative History

SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-47B-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-30.