10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads.A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §12; SL 2009, ch 55, §20.
South Dakota Legal Code