{"data":{"id":"us-sd/sdcl-10-47b-98","jurisdiction":"us-sd","citation":"SDCL § 10-47B-98","heading":"Monthly report required from terminal operator.","body":"For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal operator 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-100, 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-98","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2a76dcb07cfe67c1caa40c80937d98c67ed9c2a1fb3007a77e3a32d081f659f6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-97","next":"us-sd/sdcl-10-47b-99"},"notice":"GroundRules: Original legal text. Not legal advice."}