{"data":{"id":"us-sd/sdcl-10-47b-79","jurisdiction":"us-sd","citation":"SDCL § 10-47B-79","heading":"Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.","body":"No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be reported to the secretary by the licensee. The new owner of a previously licensed business shall make application for a new license under the provisions of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-79","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"71b3e47583a3ef34760942c344bbe33397d535a7b1c21dc8e68e02e9b3405f5f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-78","next":"us-sd/sdcl-10-47b-80"},"notice":"GroundRules: Original legal text. Not legal advice."}