S.D. Codified Laws § 32-10-40

Current through the 2024 Legislative Session

Section 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.

SDCL 32-10-40

SL 2018, ch 189, §3.

Added by S.L. 2018, ch. 189,s. 3, eff. 7/1/2018.