SDCL § 10-47B-115: Necessary information reported by highway contractor.
Where this section sits in the code
- TITLE 10. TAXATION
- 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