{"data":{"id":"us-sd/sdcl-10-47b-1","jurisdiction":"us-sd","citation":"SDCL § 10-47B-1","heading":"Secretary to collect taxes.","body":"The secretary shall administer this chapter and the collection of tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a14880c91e742599e86fe897751cbe485f8acf61b7af56ce5b40de7b4f81fdfb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47a-1","next":"us-sd/sdcl-10-47b-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}