SDCL § 10-47B-27: Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-47B. FUEL TAXATION
The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor.
Collected 2026-09-03T15:18:56Z. Source file · JSON