10-47B-7. Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.A fuel excise tax is imposed on all motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in §10-47B-4. Source: SL 1995, ch 71, §7; SL 2023, ch 34, §1.
South Dakota Legal Code