Section 10-47B-168 - Monthly report by liquid petroleum gas and natural gas vendor required. - South Dakota Statutes

10-47B-168. Monthly report by liquid petroleum gas and natural gas vendor required. For the purpose of determining the amount of liquid petroleum gas and compressed natural gas tax due, each liquid petroleum gas and natural gas vendor shall file with the department on forms prescribed and furnished by the department a monthly report. Each liquid petroleum user shall file with the department on forms prescribed and furnished by the department a semi-annual report. In addition to the information required pursuant to §§ 10-47B-170 and 10-47B-171, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 1995, ch 71, § 165.