10-47B-98. Monthly report required from terminal operator.For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal operator 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-100, 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, §98; SL 1999, ch 58, §39; SL 2013, ch 60, §9.
South Dakota Legal Code