South Dakota Codified Laws 10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads
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A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4.
Terms Used In South Dakota Codified Laws 10-47B-12
- Motor vehicle: includes all vehicles that are required to be registered and licensed by a jurisdiction and are designed for use upon public roads and highways. See South Dakota Codified Laws 10-47B-3
Source: SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.