10-47B-69. Highway contractor fuel tax license required.Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contractor fuel tax license. A highway contractor, with a highway contractor fuel tax license, may also operate as a licensed liquid petroleum gas user. Source: SL 1995, ch 71, §69; SL 1996, ch 90, §22; SL 1999, ch 58, §32.
South Dakota Legal Code