10-47B-42. Required taxes belong to state.The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in trust for the state and for payment to the department as provided in this chapter from the time the liability arises until it is paid to the state. Source: SL 1995, ch 71, §42; SL 1996, ch 90, §9.
South Dakota Legal Code