South Dakota Statutes
§ 32-10-40 — Fuel tax returns and payment of fuel taxes.
South Dakota·Title 32 MOTOR VEHICLES·Ch. 32-8 INTERSTATE RECIPROCITY AND PROPORTIONAL REGISTRATION OF FLEETS
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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South Dakota § 32-10-40 (Fuel tax returns and payment of fuel taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 32-1-2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§ 32-1-4
§ 32-1-4§ 32-10-1
Definitions.