South Dakota Statutes
§ 10-47B-42 — Required taxes belong to state.
The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in trust for the state and for payment to the department as provided in this chapter from the time the liability arises until it is paid to the state.
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South Dakota § 10-47B-42 (Required taxes belong to state.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Pourier v. South Dakota Department of Revenue
2003 SD 21 (South Dakota Supreme Court, 2003)
Loren Pourier, D/B/A Muddy Creek Oil and Gas, Inc. v. South Dakota Department of Revenue
2003 SD 21 (South Dakota Supreme Court, 2003)
Legislative History
SL 1995, ch 71, § 42; SL 1996, ch 90, § 9.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
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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