{"data":{"id":"us-sd/sdcl-10-47b-28","jurisdiction":"us-sd","citation":"SDCL § 10-47B-28","heading":"Remittance of tax on liquid petroleum gas in vehicle used on public roads.","body":"The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-28","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fd705416e81605ac1a19215c715dcd3ac5990d434d774dc5be11dce12651356a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-27","next":"us-sd/sdcl-10-47b-29"},"notice":"GroundRules: Original legal text. Not legal advice."}