10-47B-28. Remittance of tax on liquid petroleum gas in vehicle used on public roads.The tax imposed by §10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. Source: SL 1995, ch 71, §28; SL 2011, ch 64, §6; SL 2013, ch 60, §2; SL 2017, ch 65, §18.
South Dakota Legal Code