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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-47B-115: Necessary information reported by highway contractor.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-47B. FUEL TAXATION

The highway contractor shall report pursuant to § 10-47B-114, if deemed necessary by the secretary:

(1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;

(2) All fuel used in self-propelled motor vehicle and equipment within the right-of-way;

(3) All fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.

Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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