§ 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.

SD Codified L § 10-52-2.3 (2019) (N/A)
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10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. 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.

Source: SL 1980, ch 106, § 4.