S.D. Codified Laws § 10-52-2.3

Current through the 2024 Legislative Session

Section 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.

SDCL 10-52-2.3

SL 1980, ch 106, § 4.