{"data":{"id":"us-sd/sdcl-10-47b-95","jurisdiction":"us-sd","citation":"SDCL § 10-47B-95","heading":"Monthly report required from importer.","body":"For the purpose of determining the amount of motor fuel and special fuel tax due, each importer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-97, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-95","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"06afa6310b76ca7c1656cf863d7126f88f2919cf19a0bfb643c896baacb5b304","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-94","next":"us-sd/sdcl-10-47b-96"},"notice":"GroundRules: Original legal text. Not legal advice."}