2023 South Dakota Legislature

Senate Bill 73

ENROLLED

An Act

ENTITLED An Act to exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That   10-47B-13 be AMENDED:

10-47B-13. A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in   10-47B-4.

An Act to exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax.

I certify that the attached Act originated in the:

Senate as Bill No. 73

Secretary of the Senate

President of the Senate

Attest:

Secretary of the Senate

Speaker of the House

Attest:

Chief Clerk

Senate Bill No. 73

File No. ____

Chapter No. ______

Received at this Executive Office

this _____ day of _____________,

2023 at ____________M.

By

for the Governor

The attached Act is hereby

approved this ________ day of

______________, A.D., 2023

Governor

STATE OF SOUTH DAKOTA,

ss.

Office of the Secretary of State

Filed ____________, 2023

at _________ o'clock __M.

Secretary of State

By

Asst. Secretary of State

Statutes affected:
Introduced, 01/18/2023: 10-47B-13
Senate Taxation Engrossed, 01/25/2023: 10-47B-13
Senate Engrossed, 01/31/2023: 10-47B-13
Enrolled, 02/09/2023: 10-47B-13