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