10-47B-168. Monthly report by liquid petroleum gas and natural gas vendors required.For the purpose of determining the amount of liquid petroleum gas, compressed natural gas, and liquid natural gas tax due, each liquid petroleum gas, natural gas, and liquid natural gas vendor 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-170, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §165; SL 2013, ch 60, §25; SL 2014, ch 64, §11.
South Dakota Legal Code