10-47B-91. Monthly report by supplier--Information required.For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed supplier and out-of-state supplier 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-93 and 10-47B-94, 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, §91; SL 2013, ch 60, §5.
South Dakota Legal Code