South Dakota Codified Laws 32-10-40. Fuel tax returns and payment of fuel taxes
Current as of: 2023 | Check for updates
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Nothing in §§ 32-10-38 and 32-10-39 changes the vehicle owner‘s duty to timely file any necessary fuel tax returns or reports and to timely pay any fuel taxes owed to any state.
Terms Used In South Dakota Codified Laws 32-10-40
- owner: means a person who holds a legal title of a vehicle, or in the event a vehicle is the subject of an agreement for the conditional sale thereof with the right of purchase upon performance of the conditions stated in the agreement and with an immediate right of possession vested in the conditional vendee, or in the event while a vehicle is subject to a lease with an immediate right of possession vested in the lessee, or in the event a mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee or mortgagee is considered to be the owner. See South Dakota Codified Laws 32-10-1
Source: SL 2018, ch 189, § 3.