{"data":{"id":"us-sd/sdcl-10-47b-30","jurisdiction":"us-sd","citation":"SDCL § 10-47B-30","heading":"Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.","body":"The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-30","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6372a37695aee8fc243d2b4000a577b08b7c3849d418a82cb2e952aa0c5bb55d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-29","next":"us-sd/sdcl-10-47b-31"},"notice":"GroundRules: Original legal text. Not legal advice."}