Excise tax on liquid petroleum gas in tank of vehicle used on public roads.

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  2. South Dakota Codified Laws
  3. Taxation
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  5. Excise tax on liquid petroleum gas in tank of vehicle used on public roads.

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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.


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