Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads

S.D. Codified Laws § 10-47B-12

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Current through the 2024 Legislative Session
Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads

A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4.

SDCL 10-47B-12

SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.