10-47B-95. Monthly report required from importer.For the purpose of determining the amount of motor fuel and special fuel tax due, each importer 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-97, 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, §95; SL 1999, ch 58, §38; SL 2012, ch 73, §3; SL 2013, ch 60, §7.
South Dakota Legal Code