The secretary shall ascertain the number of gallons of motor fuel and special fuel purchased, imported, received, or distributed each month in South Dakota for use in airplanes and aircraft and shall transfer the taxes collected thereon to the state aeronautics fund.
S.D. Codified Laws § 10-47B-150
Taxes used in airplanes and aircraft transferred to state aeronautics fund
Source: SL 1995, ch 71, § 147.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.