Imposition of both non - ad valorem tax and motor and use fuel tax prohibited

SDCL § 10-52-2.3 — under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.

SDCL § 10-52-2.3

A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §