{"data":{"id":"us-sd/sdcl-10-47b-170.1","jurisdiction":"us-sd","citation":"SDCL § 10-47B-170.1","heading":"Semiannual report required of liquid petroleum gas users.","body":"For the purpose of determining the amount of liquid petroleum gas tax due, each liquid petroleum gas user shall file with the department a semiannual report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-171, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-170.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"92816f0e4b1c6a1fe1e458d1de11f08602c76e7db4488d5d4690786efc799725","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-170","next":"us-sd/sdcl-10-47b-170.2"},"notice":"GroundRules: Original legal text. Not legal advice."}