The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor. Source: SL 1995, ch 71 , § 27; SL 2014, ch 64 , § 9.
Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas
SDCL § 10-47B-27 — under FUEL TAXATION.
SDCL § 10-47B-27