Home/South Dakota/Statutes/Title 32: MOTOR VEHICLES/Ch. 32-8: INTERSTATE RECIPROCITY AND PROPORTIONAL REGISTRATION OF FLEETS/§ 32-10-40
South Dakota Statutes

§ 32-10-40 — Fuel tax returns and payment of fuel taxes.

South Dakota § 32-10-40
JurisdictionSouth Dakota
Title 32MOTOR VEHICLES
Ch. 32-8INTERSTATE RECIPROCITY AND PROPORTIONAL REGISTRATION OF FLEETS

This text of South Dakota § 32-10-40 (Fuel tax returns and payment of fuel taxes.) 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 § 32-10-40 (2026).

Text

Nothing in §§ 32-10-38 and 32-10-39 changes the vehicle owner's duty to timely file any necessary fuel tax returns or reports and to timely pay any fuel taxes owed to any state.

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Legislative History

SL 2018, ch 189, § 3.

Nearby Sections

15
§ 32-1-1
§ 32-1-1
§ 32-1-1.1
Repealed
§ 32-1-2
§ 32-1-2
§ 32-1-3
Motor vehicle powers of Department of Revenue.
§ 32-1-4
§ 32-1-4
§ 32-1-5
Bonded employees authorized to administer oaths--Fees prohibited.
§ 32-1-6
County treasurer to remit collections to state.
§ 32-1-7
Dealer information available to public.
§ 32-1-8
Mailing fees--Review by Legislature.
§ 32-1-9
Motor vehicle technology fee--Deposit.
§ 32-10-1
Definitions.
§ 32-10-10
Administrator's authority to examine laws of foreign jurisdiction to determine local benefits.
§ 32-10-11
Reciprocity--Local resident with vehicles registered out of state.
§ 32-10-12
Eligibility for reciprocity--Annual statement--Contents.
§ 32-10-13
Reciprocity--Leased vehicles operated by lessee.
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Bluebook (online)
South Dakota § 32-10-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-10-40.