S.D. Codified Laws § 10-47B-28

Current through the 2024 Legislative Session

Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads

The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.

SDCL 10-47B-28

SL 1995, ch 71, § 28; SL 2011, ch 64, § 6; SL 2013, ch 60, § 2; SL 2017, ch 65, § 18.

Amended by S.L. 2017, ch. 65,s. 18, eff. 7/1/2017.