South Dakota Codified Laws
Chapter 47B - Fuel Taxation
Section 10-47B-4.4 - Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.

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.