South Dakota Codified Laws 10-47B-107. Monthly report required from transporter
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For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed transporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. The department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Terms Used In South Dakota Codified Laws 10-47B-107
- 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, § 107; SL 2013, ch 60, § 15.