§ 32-10-40 Fuel tax returns and payment of fuel taxes.

SD Codified L § 32-10-40 (2019) (N/A)
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32-10-40. Fuel tax returns and payment of fuel taxes. Nothing in §§ 32-10-38 and 32-10-39 changes the vehicle owner's duty to timely file any necessary fuel tax returns or reports and to timely pay any fuel taxes owed to any state.

Source: SL 2018, ch 189, § 3.