South Dakota § 10-47B-177 - Information required in interstate fuel user's report.
Full text of South Dakota South Dakota Codified Laws § 10-47B-177 — Information required in interstate fuel user's report., with citation guidance and answers to common questions.
§ 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-177
What does South Dakota Codified Laws § 10-47B-177 cover?
Section 10-47B-177 ("Information required in interstate fuel user's report.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-47B-177?
A common citation format is "South Dakota Codified Laws § 10-47B-177" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-47B-177 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.