{"data":{"id":"us-sd/sdcl-10-47b-12","jurisdiction":"us-sd","citation":"SDCL § 10-47B-12","heading":"Excise tax on liquid petroleum gas in tank of vehicle used on public roads.","body":"A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fd4f5eb8e25df057952eab2a1638135eb15921b8c78e19b649f48dd3c5a9884d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-11","next":"us-sd/sdcl-10-47b-13"},"notice":"GroundRules: Original legal text. Not legal advice."}