Section 10-47B-11 - Excise tax on liquid petroleum gas and compressed natural gas sold or used bylicensed vendors--Exception. - South Dakota Statutes

10-47B-11. Excise tax on liquid petroleum gas and compressed natural gas sold or used by licensed vendors--Exception. A fuel excise tax is imposed on liquid petroleum gas and compressed natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at the rate provided for in § 10-47B-4.

Source: SL 1995, ch 71, § 11; SL 2009, ch 55, § 19.