{"data":{"id":"us-sd/sdcl-10-47b-13","jurisdiction":"us-sd","citation":"SDCL § 10-47B-13","heading":"Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.","body":"A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is 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-13","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d7cc291906d361574a6cf4e153a73c1cade0524e10ea0d5dcf446ef49ad4ccc6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-12","next":"us-sd/sdcl-10-47b-14"},"notice":"GroundRules: Original legal text. Not legal advice."}