{"data":{"id":"us-sd/sdcl-10-47b-4.2","jurisdiction":"us-sd","citation":"SDCL § 10-47B-4.2","heading":"Motor fuel and special fuel excise tax rate.","body":"The fuel excise tax rate for motor fuel and special fuel is $.28 per gallon.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-4.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fa39e0799a4f75e5e4139774b72ddeb9645842d214f7dcc56cbee8aa63df833e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-4.1","next":"us-sd/sdcl-10-47b-4.3"},"notice":"GroundRules: Original legal text. Not legal advice."}