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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 47B - Fuel Taxation > Section 10-47B-7 - Excise tax on special fuel in supply tank of qualified motor vehicles involved ininterstate commerce.

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Section 10-47B-7 - Excise tax on special fuel in supply tank of qualified motor vehicles involved ininterstate commerce.

10-47B-7. Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce. A fuel excise tax is imposed on all special fuel used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in § 10-47B-4.

Source: SL 1995, ch 71, § 7.

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