South Dakota Codified Laws
Chapter 47B - Fuel Taxation
Section 10-47B-31 - Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.

10-47B-31. Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.
The tax imposed by §10-47B-13 shall be paid by the highway contractor and is due on a quarterly basis. All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
The department shall certify that a return has been filed and taxes paid before the state, or any county, township, or municipality makes final payment on any highway or street project or contract. The final payment may be off-set against any tax, penalty, or interest which the contractor owes for that or any other project or contract. Certification that tax has been paid does not preclude the state from conducting an audit of the project or contract at a later date.

Source: SL 1995, ch 71, §31; SL 2013, ch 60, §4; SL 2017, ch 65, §20.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 47B - Fuel Taxation

Section 10-47B-1 - Secretary to collect taxes.

Section 10-47B-1.1 - Point or location of sale or transfer.

Section 10-47B-2 - Promulgation of rules.

Section 10-47B-3 - Definition of terms.

Section 10-47B-3.1 - Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.

Section 10-47B-4 - Fuel excise tax rates.

Section 10-47B-4.2 - Motor fuel and special fuel excise tax rate.

Section 10-47B-4.3 - Ethyl alcohol and methyl alcohol fuel excise tax rate.

Section 10-47B-4.4 - Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.

Section 10-47B-5 - Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.

Section 10-47B-6 - Excise tax on certain imported fuel.

Section 10-47B-7 - Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce.

Section 10-47B-8 - Excise tax on substances blended with motor fuel or undyed special fuel.

Section 10-47B-9 - Excise tax on unblended biodiesel--Exceptions.

Section 10-47B-9.1 - Excise tax on ethyl alcohol or methyl alcohol--Exceptions.

Section 10-47B-11 - Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.

Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads.

Section 10-47B-13 - Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certain self-propelled highway construction machinery or vehicles.

Section 10-47B-19 - Exemptions from fuel excise tax.

Section 10-47B-20 - Dye added to exempted special fuel.

Section 10-47B-21 - Remittance of excise tax on fuels imposed by §10-47B-5.

Section 10-47B-22 - Remittance by importer of certain imported fuel--Exception.

Section 10-47B-23 - Remittance of tax when out-of-state supplier owns title to fuel.

Section 10-47B-24 - Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.

Section 10-47B-25 - Remittance of tax on ethyl alcohol and methyl alcohol.

Section 10-47B-25.1 - Remittance of tax on unblended biodiesel.

Section 10-47B-27 - Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.

Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads.

Section 10-47B-29 - Due date for remittance of excise taxes.

Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.

Section 10-47B-31 - Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.

Section 10-47B-32 - Delayed payment of tax by wholesale distributor or retail dealer.

Section 10-47B-34 - Percentage allowed to be retained to off-set administrative expenses of timely reporting.

Section 10-47B-35 - Distribution of amount retained for administrative expenses.

Section 10-47B-36 - Retention of administrative expenses not allowed for late reporting or remittance of tax.

Section 10-47B-37 - Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.

Section 10-47B-38 - Amount importer allowed to retain for timely remittance.

Section 10-47B-39 - Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.

Section 10-47B-40 - Percent of remitted tax liquid petroleum vendor allowed to retain.

Section 10-47B-41 - Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.

Section 10-47B-42 - Required taxes belong to state.

Section 10-47B-43 - Preparation and delivery of bill-of-lading setting out fuel destination.

Section 10-47B-44 - Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.

Section 10-47B-45 - Required documentation for importing motor fuel or special fuel.

Section 10-47B-46 - Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.

Section 10-47B-47 - Required time period for retention of shipping papers by receiver of fuel.

Section 10-47B-48 - Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.

Section 10-47B-49 - Circumstances requiring issuance of diversion ticket.

Section 10-47B-50 - Issuance of drop load ticket--Copy of ticket.

Section 10-47B-51 - Reliance on transporter's intended destination state--Joint and several liability for fuel tax.

Section 10-47B-52 - Exemptions for bulk plant operator delivering fuel into tank wagon.

Section 10-47B-53 - Information required on bill-of-lading.

Section 10-47B-54 - Information required on diversion ticket.

Section 10-47B-55 - Information required on drop load ticket.

Section 10-47B-56 - Supplier's license required.

Section 10-47B-57 - Application for out-of-state supplier's license.

Section 10-47B-58 - Terminal operator's license required.

Section 10-47B-59 - Exporter's license required--Licensure in destination state required.

Section 10-47B-60 - Transporter's license required.

Section 10-47B-61 - Importer's license required.

Section 10-47B-62 - Blender's license required.

Section 10-47B-63 - Liquid petroleum gas vendor's license required.

Section 10-47B-64 - Compressed natural gas vendor's license required.

Section 10-47B-64.5 - Liquid natural gas vendor's license required.

Section 10-47B-65 - Marketer license for wholesale distributor or retail dealer.

Section 10-47B-66 - Liquid petroleum gas user's license required.

Section 10-47B-67 - Ethanol producer's license required.

Section 10-47B-67.1 - Biodiesel producer's license required.

Section 10-47B-67.2 - Methanol producer's license required.

Section 10-47B-68 - Bulk plant operator's license required.

Section 10-47B-68.1 - Ethanol broker's license required.

Section 10-47B-69 - Highway contractor fuel tax license required.

Section 10-47B-70 - Refund claimant license required.

Section 10-47B-71 - Information required on license form.

Section 10-47B-72 - Renewal of licenses.

Section 10-47B-73 - Reasons for refusal to issue license.

Section 10-47B-74 - Fuel license application process.

Section 10-47B-75 - Revocation and cancellation of license or permit--Hearing--Notice.

Section 10-47B-76 - Cancellation of license by written request.

Section 10-47B-77 - Cessation of business--Notice to secretary--Reports and payments due.

Section 10-47B-78 - Cancellation of license for non-activity--Request for hearing.

Section 10-47B-79 - Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.

Section 10-47B-80 - Filing security concurrently with license application.

Section 10-47B-81 - Bond requirements.

Section 10-47B-82 - Form of security other than bond.

Section 10-47B-83 - Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.

Section 10-47B-84 - Determining amount of increased security.

Section 10-47B-85 - Release of surety on a bond--Written request for release--Replacement bond or security--Cancellation of license for failure to file new bond or security.

Section 10-47B-86 - Cancellation of bond.

Section 10-47B-87 - Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.

Section 10-47B-88 - Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.

Section 10-47B-89 - Display of license at place of business.

Section 10-47B-90 - Surrender of license upon discontinuance of business.

Section 10-47B-91 - Monthly report by supplier--Information required.

Section 10-47B-92 - Time for filing supplier's report.

Section 10-47B-93 - Necessary information reported by supplier.

Section 10-47B-94 - All fuel destined for South Dakota to be reported monthly by out-of-state supplier.

Section 10-47B-95 - Monthly report required from importer.

Section 10-47B-96 - Time for filing importer's report.

Section 10-47B-97 - Necessary information reported by importer.

Section 10-47B-98 - Monthly report required from terminal operator.

Section 10-47B-99 - Time for filing terminal operator's report.

Section 10-47B-100 - Necessary information reported by terminal operator.

Section 10-47B-101 - Monthly report required from bulk plant operator.

Section 10-47B-102 - Time for filing bulk plant operator's report.

Section 10-47B-103 - Necessary information to be reported by bulk plant operator.

Section 10-47B-104 - Monthly report required from exporter.

Section 10-47B-105 - Time for filing exporter's report.

Section 10-47B-106 - Necessary information reported by exporter.

Section 10-47B-107 - Monthly report required from transporter.

Section 10-47B-108 - Time for filing transporter's report--Request for specific information.

Section 10-47B-109 - Penalty for transporter's failure to report--Hearing.

Section 10-47B-110 - Waiver of certain reporting requirements.

Section 10-47B-111 - Monthly report required from blender.

Section 10-47B-112 - Time for filing blender's report.

Section 10-47B-113 - Necessary information reported by blender.

Section 10-47B-114 - Quarterly report required from highway contractor.

Section 10-47B-114.1 - Time for filing highway contractor's report.

Section 10-47B-115 - Necessary information reported by highway contractor.

Section 10-47B-115.1 - Monthly report required from ethanol producer.

Section 10-47B-115.2 - Time for filing ethanol producer's report.

Section 10-47B-115.3 - Necessary information reported by ethanol producer.

Section 10-47B-115.4 - Monthly report required from ethanol broker.

Section 10-47B-115.5 - Time for filing ethanol broker's report.

Section 10-47B-115.6 - Necessary information reported by ethanol broker.

Section 10-47B-115.7 - Monthly report required from methanol producer.

Section 10-47B-115.8 - Time for filing methanol producer's report.

Section 10-47B-115.9 - Necessary information reported by methanol producer.

Section 10-47B-115.10 - Monthly report required from biodiesel producer.

Section 10-47B-115.11 - Time for filing biodiesel producer's report.

Section 10-47B-115.12 - Necessary information reported by biodiesel producer.

Section 10-47B-116 - Final report by licensee.

Section 10-47B-117 - Aggregate reporting.

Section 10-47B-118 - Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.

Section 10-47B-119.2 - Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.

Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.

Section 10-47B-120.1 - Tax refund for methanol used to produce biodiesel.

Section 10-47B-121 - Tax report credit available to blender--No refund.

Section 10-47B-121.1 - Tax report credit allowed to blender for special fuel blended with biodiesel.

Section 10-47B-122 - Tax refund to dealer for sale of fuel to approved tribal Indian school.

Section 10-47B-123 - Tax refund to dealer for lost fuel.

Section 10-47B-124 - Tax refund to retail dealer on fuel sold to federal government or defense supply center.

Section 10-47B-125 - Tax refund available to licensed exporter.

Section 10-47B-126 - Credit for taxes paid on fuel acquired by importer from out-of-state supplier.

Section 10-47B-128 - Circumstances allowing tax refund for undyed special fuel used as heating oil.

Section 10-47B-129 - Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged in interstate commerce.

Section 10-47B-130 - Credit for taxes mistakenly paid--Refund.

Section 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

Section 10-47B-131.1 - Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.

Section 10-47B-131.2 - Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.

Section 10-47B-131.3 - Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.

Section 10-47B-132 - Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

Section 10-47B-133 - Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.

Section 10-47B-134 - Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.

Section 10-47B-135 - No tax refund for certain uses of fuel.

Section 10-47B-136.1 - Tax report credit for special fuel blended with biodiesel to create biodiesel blend.

Section 10-47B-137 - Lost fuel--Requirements for tax refund.

Section 10-47B-143 - Rejection of fraudulent claim.

Section 10-47B-144 - Interest on refund claim not refunded within required time period.

Section 10-47B-145 - Rejection of tax refund claim--Assessment of tax against refund claimant.

Section 10-47B-146 - Cooperation of state agencies--Information exchange with federal government and agencies of other states.

Section 10-47B-147 - Interstate agreements or compacts authorized--Access to instruments.

Section 10-47B-148 - Collection and distribution of tax, fee, penalty assessment, and interest assessment.

Section 10-47B-149 - Monthly adjustment to motor fuel tax fund balance.

Section 10-47B-149.1 - Distribution to counties and townships.

Section 10-47B-149.2 - Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.

Section 10-47B-151 - Funds from motor fuel tax used to improve boating facilities.

Section 10-47B-153 - Improving boating facilities declared to be public purpose.

Section 10-47B-155 - License revocation hearing--Written notice of revocation.

Section 10-47B-156 - Sworn statement in lieu of verification of report before a notary public.

Section 10-47B-157 - Record keeping required of licensee.

Section 10-47B-158 - Additional records to be kept by liquid petroleum gas user or consumer refund claimant.

Section 10-47B-159 - Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.

Section 10-47B-160 - Examination of licensee by secretary--Reason for examination.

Section 10-47B-161 - In-office review of refund claimant's or licensee's, records--Full field audit not precluded.

Section 10-47B-164.1 - Ethanol infrastructure incentive fund established.

Section 10-47B-164.2 - Promulgation of rules concerning the ethanol infrastructure incentive fund.

Section 10-47B-164.3 - Transfer of funds to state highway fund.

Section 10-47B-167 - Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.

Section 10-47B-168 - Monthly report by liquid petroleum gas and natural gas vendors required.

Section 10-47B-169 - Time for filing liquid petroleum gas and natural gas vendor's report.

Section 10-47B-170 - Information required in report of liquid petroleum gas and natural gas vendors.

Section 10-47B-170.1 - Semiannual report required of liquid petroleum gas users.

Section 10-47B-170.2 - Time for filing liquid petroleum gas user's report.

Section 10-47B-171 - Information in liquid petroleum gas user's report.

Section 10-47B-172 - Advanced arrangements for paying taxes on special fuels.

Section 10-47B-173 - Application for permanent fuel user license--Security--Fees.

Section 10-47B-174 - Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.

Section 10-47B-175 - Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.

Section 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund.

Section 10-47B-177 - Information required in interstate fuel user's report.

Section 10-47B-178 - Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.

Section 10-47B-179 - Calculating tax liability of interstate fuel user when user's records are inadequate.

Section 10-47B-180 - Interstate fuel user required to keep operational records.

Section 10-47B-180.1 - Records required of persons who store motor fuel or special fuel--Penalties.

Section 10-47B-181 - Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.

Section 10-47B-182 - Civil penalty for failure to issue required documents--Request for hearing.

Section 10-47B-183 - Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.

Section 10-47B-185 - Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.

Section 10-47B-186 - Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.

Section 10-47B-187 - Penalties for violations.

Section 10-47B-188 - State officials authorized to withdraw fuel for testing.

Section 10-47B-189 - Refusal to allow inspection as misdemeanor.

Section 10-47B-190 - Electronic filing of returns and reports and electronic transfer of funds required--Exception.

Section 10-47B-191 - Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.