The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.
S.D. Codified Laws § 10-47B-30
Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce
Source: SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.