10-47B-69. Highway contractor fuel tax license required.
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/sd/title-10/chapter-10-47/10-47b-69A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contractor fuel tax license. A highway contractor, with a highway contractor fuel tax license, may also operate as a licensed liquid petroleum gas user.