LegalFix
Sign In

§ 10-47B-12 Excise tax on liquid petroleum gas in tank of vehicle used on public roads.

SD Codified L § 10-47B-12 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads. A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4.

Source: SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.

Previous Section
§ 10-47B-11 Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
Next Section
§ 10-47B-13 Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certain self-propelled highway construction machinery or vehicles.