South Dakota Statutes
§ 10-47B-98 — Monthly report required from terminal operator.
South Dakota § 10-47B-98
This text of South Dakota § 10-47B-98 (Monthly report required from terminal operator.) 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-98 (2026).
Text
For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-100 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
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Legislative History
SL 1995, ch 71, § 98; SL 1999, ch 58, § 39; SL 2013, ch 60, § 9.
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Bluebook (online)
South Dakota § 10-47B-98, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-98.