34A-13-20. Petroleum release compensation and tank inspection fee--Amount of fee--Allocation of revenue.
A petroleum release compensation and tank inspection fee is imposed upon any petroleum products upon which the fuel excise tax is imposed by §§10-47B-5 to 10-47B-10, inclusive, 10-47B-9.1, and 10-47B-13. None of the exemptions from fuel excise tax allowed in §10-47B-19 apply to this fee. The parties required to pay the fuel excise tax pursuant to the provisions of §§10-47B-21 to 10-47B-26, inclusive, and 10-47B-29 and 10-47B-31 are liable for payment of the petroleum release and tank inspection fee. In cases where the fuel is exempt from the fuel excise tax under the provisions of subdivisions 10-47B-19(1), (3), and (5), the supplier shall pay the fee. Responsibility for payment of the fee ceases if the petroleum product is sold and delivered by a licensed exporter outside of the state. The amount of the fee imposed is twenty dollars per one thousand gallons of petroleum. The revenue collected pursuant to this section shall be distributed monthly in the following manner:
(1)In fiscal year 2019, fifty-five percent shall be deposited in the state capital construction fund, twenty-five percent shall be deposited in the ethanol fuel fund, and twenty percent shall be deposited in the petroleum release compensation fund;
(2)In fiscal year 2020, sixty percent shall be deposited in the state capital construction fund, twenty percent shall be deposited in the ethanol fuel fund, nineteen percent shall be deposited in the petroleum release compensation fund, and one percent shall be deposited in the ethanol infrastructure incentive fund as created in §10-47B-164.1;
(3)In fiscal year 2021, sixty-six percent shall be deposited in the state capital construction fund, fifteen percent shall be deposited in the ethanol fuel fund, eighteen percent shall be deposited in the petroleum release compensation fund, and one percent shall be deposited in the ethanol infrastructure incentive fund;
(4)In fiscal year 2022, seventy-two percent shall be deposited in the state capital construction fund, ten percent shall be deposited in the ethanol fuel fund, seventeen percent shall be deposited in the petroleum release compensation fund, and one percent shall be deposited in the ethanol infrastructure incentive fund; and
(5)Beginning in fiscal year 2023, eighty-one and one-half percent shall be deposited in the state capital construction fund, seventeen percent shall be deposited in the petroleum release compensation fund, and one and one-half percent shall be deposited in the ethanol infrastructure incentive fund.
Source: SL 1988, ch 290, §20; SL 1989, ch 310, §6; SL 1991, ch 294, §10; SL 1992, ch 260, §17; SL 1993, ch 48, §18; SL 1995, ch 71, §191; SL 1998, ch 218, §1; SL 2002, ch 170, §1; SL 2009, ch 55, §33; SL 2018, ch 124, §1.
Structure South Dakota Codified Laws
Title 34A - Environmental Protection
Chapter 13 - Petroleum Inspection And Release Compensation
Section 34A-13-1 - Definition of terms.
Section 34A-13-4 - Immediate corrective action by department.
Section 34A-13-5 - Joint adoption of response procedure.
Section 34A-13-8.2 - Percentage of deductible waived for certain releases.
Section 34A-13-8.3 - Limitation on reimbursement for release sites.
Section 34A-13-8.4 - Defense costs of certain third-party claims.
Section 34A-13-8.5 - Reimbursement to covered party.
Section 34A-13-9 - Cost of corrective action--Amount of reimbursement--Exceptions.
Section 34A-13-9.1 - Conditions for reimbursement.
Section 34A-13-9.2 - Subrogation of fund--Right to recover.
Section 34A-13-10 - Avoidance of liability by conveyance or agreement prohibited--Exceptions.
Section 34A-13-14 - Petroleum Release Compensation Board--Appointment of members--Terms.
Section 34A-13-15 - Employment of staff--Costs and appropriations--Delegation of authority.
Section 34A-13-16 - Adoption of rules and procedures.
Section 34A-13-16.1 - Training and testing of persons who perform services to be reimbursed.
Section 34A-13-18 - Deposit and crediting of revenue.
Section 34A-13-20.1 - Transfer of funds to and from state highway fund.
Section 34A-13-22 - Payment of fee on monthly basis--Rules.
Section 34A-13-23 - Audits of persons subject to fee.
Section 34A-13-24 - Failure to pay fee as misdemeanor--Subsequent violation as felony.
Section 34A-13-26 - Administration of provisions.
Section 34A-13-27 - Fund expenditures.
Section 34A-13-33 - Liability of covered party not limited by reimbursement.
Section 34A-13-39 - Short title.
Section 34A-13-40 - Limits of reimbursement for corrective action and third party claims.
Section 34A-13-41 - Reimbursement to licensed petroleum marketers and other tank owners.
Section 34A-13-42 - Rules for amount, terms and period of third-party reimbursement.
Section 34A-13-44.1 - Third-party damages--Benefits intended in or on behalf of covered party.
Section 34A-13-45 - Damage prior to April 1, 1990.
Section 34A-13-46 - Tanks at abandoned sites.
Section 34A-13-47 - Time limit for third-party claim.
Section 34A-13-48 - Private insurance as risktaker--Annual report identifying potential companies.
Section 34A-13-49 - Abandoned tank removal program created--Eligibility for participation.
Section 34A-13-50 - Scope of program.