Sections 10-47B-31, 10-47B-32 - Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles. Delayed payment of tax by wholesale distributor or retail dealer - South Dakota Statutes

10-47B-31. Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles. The tax imposed by § 10-47B-13 shall be paid by the highway contractor. The department shall certify that a return has been filed and taxes paid before the state, or any county, township, or municipality makes final payment on any highway or street project or contract. The final payment may be off-set against any tax, penalty, or interest which the contractor owes for that or any other project or contract. Certification that tax has been paid does not preclude the state from conducting an audit of the project or contract at a later date.

Source: SL 1995, ch 71, § 31.