{"data":{"id":"us-sd/sdcl-10-47b-115","jurisdiction":"us-sd","citation":"SDCL § 10-47B-115","heading":"Necessary information reported by highway contractor.","body":"The highway contractor shall report pursuant to § 10-47B-114, if deemed necessary by the secretary:\n(1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;\n(2) All fuel used in self-propelled motor vehicle and equipment within the right-of-way;\n(3) All fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.\nUpon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-115","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d8984632a6db195cb80ac86eb782896180e9ad416f00e9415447306f146cdc22","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-114.1","next":"us-sd/sdcl-10-47b-115.1"},"notice":"GroundRules: Original legal text. Not legal advice."}