Fuel tax returns and payment of fuel taxes.

  1. Law
  2. South Dakota Codified Laws
  3. Motor Vehicles
  4. Interstate Reciprocity And Proportional Registration Of Fleets
  5. Fuel tax returns and payment of fuel taxes.

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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.


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