32-10-40. Fuel tax returns and payment of fuel taxes.
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/sd/title-32/chapter-32-10/32-10-40·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.