South Dakota Codified Laws 10-47B-13. Excise tax on motor fuel, special fuel, and liquid petroleum gas–Certain self-propelled highway construction machinery or vehicles
Current as of: 2023 | Check for updates
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A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in § 10-47B-4.
Terms Used In South Dakota Codified Laws 10-47B-13
- Motor fuel: includes :
(a) All products commonly or commercially known or sold as gasoline, ethyl alcohol, methyl alcohol, and all gasoline blends. See South Dakota Codified Laws 10-47B-3
Source: SL 1995, ch 71, § 13; SL 2009, ch 55, § 21; SL 2023, ch 35, § 1.