Section 10-47B-114 - Report required from highway contractor--Contract payment approval. - South Dakota Statutes

10-47B-114. Report required from highway contractor--Contract payment approval. For the purpose of determining the amount of motor fuel, liquid petroleum gas, and special fuel tax due, each highway contractor shall file with the department on forms prescribed and furnished by the department a report on a quarterly basis. The secretary must approve the final payment of each project or contract. In addition to the information required pursuant to § 10-47B-115, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. If the highway contractor is also licensed as an importer or exporter, the importer and exporter information may be reported on a quarterly basis with the highway contractor return. A licensed highway contractor may also make related refund claims pursuant to §§ 10-47B-119 and 10-47B-127 on the highway contractor return.

Source: SL 1995, ch 71, § 114; SL 1996, ch 90, § 31.