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.
S.D. Codified Laws § 10-47B-12
Excise tax on liquid petroleum gas in tank of vehicle used on public roads
Source: SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.