South Dakota Codified Laws 10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce
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The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.
Terms Used In South Dakota Codified Laws 10-47B-30
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.