A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in § 10-47B-4.
S.D. Codified Laws § 10-47B-13
Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles
Source: SL 1995, ch 71, § 13; SL 2009, ch 55, § 21; SL 2023, ch 35, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.