Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 47B - Fuel Taxation > Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles ininterstate commerce.

Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles ininterstate commerce.

10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce. The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.

Source: SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.