10-47B-177. Information required in interstate fuel user's report. The reports filed by interstate fuel users shall contain the following information for all qualified vehicles operating under the taxpayer's license:
(1) The total miles driven in all states;
(2) The total gallons of fuel consumed in all states;
(3) The total miles driven within South Dakota, recorded separately from the miles driven in other states; and
(4) The total gallons of fuel purchased in South Dakota on which the state's fuel tax was paid at the time of purchase.
Once the license holder's tax liability has been calculated in accordance with the provisions of § 10-47B-176, the amount of tax-paid fuel gallonage listed under subdivision (4) of this section shall be applied against the calculated fuel tax liability for South Dakota. The resultant gallonage determines either an additional tax liability or a tax credit on the license holder's quarterly tax return.
Source: SL 1995, ch 71, § 174.
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