The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor.
S.D. Codified Laws § 10-47B-27
Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas
Source: SL 1995, ch 71, § 27; SL 2014, ch 64, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.