Nothing in §§ 32-10-38 and 32-10-39 changes the vehicle owner's duty to timely file any necessary fuel tax returns or reports and to timely pay any fuel taxes owed to any state. Source: SL 2018, ch 189 , § 3.
Fuel tax returns and payment of fuel taxes
SDCL § 32-10-40 — under INTERSTATE RECIPROCITY AND PROPORTIONAL REGISTRATION OF FLEETS.
SDCL § 32-10-40