Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. - South Dakota Statutes

10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2.

Source: SL 1980, ch 106, § 4.