South Dakota Statutes
§ 10-47B-8 — Excise tax on substances blended with motor fuel or undyed special fuel.
South Dakota § 10-47B-8
This text of South Dakota § 10-47B-8 (Excise tax on substances blended with motor fuel or undyed special fuel.) 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-8 (2026).
Text
A fuel excise tax is imposed on all substances blended with motor fuel or undyed special fuel unless the substance has previously been taxed by the provisions of this chapter. The tax imposed shall be at the rate provided for in § 10-47B-4 of the dominant motor fuel or undyed special fuel with which the substance is blended.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1995, ch 71, § 8; SL 2009, ch 55, § 15.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-47B-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-8.