The liquid petroleum gas users shall report pursuant to § 10-47B-170.1 the number of gallons used in motor vehicles. Source: SL 1995, ch 71 , § 168; SL 2013, ch 60 , § 29.
Information in liquid petroleum gas user's report
SDCL § 10-47B-171 — under FUEL TAXATION.
SDCL § 10-47B-171