South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION
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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South Dakota § 10-47B-30 (Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

Nearby Sections

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