Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads.
10-47B-28. Remittance of tax on liquid petroleum gas in vehicle used on public roads. The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum user and is due on a semi-annual calendar basis. The tax is due on the last day of the month following the end of the semi-annual period. If the last day of the month falls on a Sunday or holiday, the tax is due on the next working day.
Source: SL 1995, ch 71, § 28.