GroundRules
SDCL § 32-10-40: Fuel tax returns and payment of fuel taxes.
Where this section sits in the code
- TITLE 32. MOTOR VEHICLES
- CHAPTER 32-10. INTERSTATE RECIPROCITY AND PROPORTIONAL REGISTRATION OF FLEETS
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.
Collected 2026-09-03T15:18:57Z. Source file · JSON