{"data":{"id":"us-sd/sdcl-10-52-2.3","jurisdiction":"us-sd","citation":"SDCL § 10-52-2.3","heading":"Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.","body":"A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-2.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d7a2e4a7fa9f952e34620872665a5e70f99646722fc33edf8ebe1d1d5466b905","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-2.2","next":"us-sd/sdcl-10-52-2.4"},"notice":"GroundRules: Original legal text. Not legal advice."}