{"data":{"id":"us-sd/sdcl-10-47b-69","jurisdiction":"us-sd","citation":"SDCL § 10-47B-69","heading":"Highway contractor fuel tax license required.","body":"Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contractor fuel tax license. A highway contractor, with a highway contractor fuel tax license, may also operate as a licensed liquid petroleum gas user.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-69","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"89ab8d11c4e1f64164f549debccf4ba146e53c475356e239d52aca38e698817d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-68.1","next":"us-sd/sdcl-10-47b-70"},"notice":"GroundRules: Original legal text. Not legal advice."}