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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 47B - Fuel Taxation > Section 10-47B-17 - Determining amount of inventory tax.

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Section 10-47B-17 - Determining amount of inventory tax.

10-47B-17. Determining amount of inventory tax. The amount of the inventory tax imposed by § 10-47B-14 is equal to the tax rate indicated in § 10-47B-4 times the gallons in storage as determined under §§ 10-47B-15 and 10-47B-16.

Source: SL 1995, ch 71, § 17; SL 2009, ch 57, § 3.

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