Section 10-47B-95 - Monthly report required from importer. - South Dakota Statutes

10-47B-95. Monthly report required from importer. For the purpose of determining the amount of motor fuel and special fuel tax due, each importer shall file with the department on forms prescribed and furnished by the department a monthly report. If the department deems it necessary, the report shall be filed by electronic methods. In addition to the information required pursuant to § 10-47B-97, 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, § 95; SL 1999, ch 58, § 38.