A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2.
S.D. Codified Laws § 10-52-2.3
Imposition of both non-ad valorem tax and motor and use fuel tax prohibited
Source: SL 1980, ch 106, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.