The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed. Source: SL 1995, ch 71 , § 30; SL 1999, ch 58 , § 11.
SDCL § 10-47B-30 — under FUEL TAXATION.
SDCL § 10-47B-30
The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed. Source: SL 1995, ch 71 , § 30; SL 1999, ch 58 , § 11.