{"data":{"id":"us-sd/sdcl-32-10-40","jurisdiction":"us-sd","citation":"SDCL § 32-10-40","heading":"Fuel tax returns and payment of fuel taxes.","body":"Nothing in §§ 32-10-38 and 32-10-39 changes the vehicle owner's duty to timely file any necessary fuel tax returns or reports and to timely pay any fuel taxes owed to any state.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-10. INTERSTATE RECIPROCITY AND PROPORTIONAL REGISTRATION OF FLEETS"],"source_url":"https://sdlegislature.gov/Statutes/32-10-40","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"d8047d3c94ed2537ce1344b9f5bf35db4e1dfe8c410a1f80a783b5e62865e2d7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-10-39","next":"us-sd/sdcl-32-10-41"},"notice":"GroundRules: Original legal text. Not legal advice."}