South Dakota Codified Laws
Title 10 - Taxation
Chapter 47B - Fuel Taxation

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. - 10-47B-3.1. Blending of casinghead or natural gasoline with ethyl alcohol...

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

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

Section 10-47B-4.3 - Ethyl alcohol and methyl alcohol fuel excise tax rate. - 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. - 10-47B-4.4. Tax on biodiesel and biodiesel blends after production facilities...

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

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

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

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

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

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

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

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

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. - 10-47B-13. Excise tax on motor fuel, special fuel, and liquid...

Section 10-47B-19 - Exemptions from fuel excise tax. - 10-47B-19. Exemptions from fuel excise tax. The following are exempt...

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

Section 10-47B-21 - Remittance of excise tax on fuels imposed by §10-47B-5. - 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. - 10-47B-22. Remittance by importer of certain imported fuel--Exception. The tax...

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

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

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

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

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

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...

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

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

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...

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

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

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

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

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

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

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

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

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

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

Section 10-47B-43 - Preparation and delivery of bill-of-lading setting out fuel destination. - 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. - 10-47B-44. Transportation of motor fuel or special fuel to carry...

Section 10-47B-45 - Required documentation for importing motor fuel or special fuel. - 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. - 10-47B-46. Bill-of-lading, drop load tickets, or diversion tickets provided to...

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

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

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

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

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

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

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

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

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

Section 10-47B-56 - Supplier's license required. - 10-47B-56. Supplier's license required. Any person acting in South Dakota...

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

Section 10-47B-58 - Terminal operator's license required. - 10-47B-58. Terminal operator's license required. Any person engaged in business...

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

Section 10-47B-60 - Transporter's license required. - 10-47B-60. Transporter's license required. Any person acting in this state...

Section 10-47B-61 - Importer's license required. - 10-47B-61. Importer's license required. Any person acting in this state...

Section 10-47B-62 - Blender's license required. - 10-47B-62. Blender's license required. Any person acting in this state...

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

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

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

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

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

Section 10-47B-67 - Ethanol producer's license required. - 10-47B-67. Ethanol producer's license required. Any person who is engaged...

Section 10-47B-67.1 - Biodiesel producer's license required. - 10-47B-67.1. Biodiesel producer's license required. Any person who is engaged...

Section 10-47B-67.2 - Methanol producer's license required. - 10-47B-67.2. Methanol producer's license required. Any person who is engaged...

Section 10-47B-68 - Bulk plant operator's license required. - 10-47B-68. Bulk plant operator's license required. Any person in this...

Section 10-47B-68.1 - Ethanol broker's license required. - 10-47B-68.1. Ethanol broker's license required. Any person acting in this...

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

Section 10-47B-70 - Refund claimant license required. - 10-47B-70. Refund claimant license required. Any consumer of fuel who...

Section 10-47B-71 - Information required on license form. - 10-47B-71. Information required on license form. Each application for a...

Section 10-47B-72 - Renewal of licenses. - 10-47B-72. Renewal of licenses. All licenses issued pursuant to this...

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

Section 10-47B-74 - Fuel license application process. - 10-47B-74. Fuel license application process. Any person who wishes to...

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

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

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

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

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

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

Section 10-47B-81 - Bond requirements. - 10-47B-81. Bond requirements. If the applicant files a bond pursuant...

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

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

Section 10-47B-84 - Determining amount of increased security. - 10-47B-84. Determining amount of increased security. If the secretary requires...

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. - 10-47B-85. Release of surety on a bond--Written request for release--Replacement...

Section 10-47B-86 - Cancellation of bond. - 10-47B-86. Cancellation of bond. If a license is cancelled by...

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

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

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

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

Section 10-47B-91 - Monthly report by supplier--Information required. - 10-47B-91. Monthly report by supplier--Information required. For the purpose of...

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

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

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

Section 10-47B-95 - Monthly report required from importer. - 10-47B-95. Monthly report required from importer. For the purpose of...

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

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

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

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

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

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

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

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

Section 10-47B-104 - Monthly report required from exporter. - 10-47B-104. Monthly report required from exporter. For the purpose of...

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

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

Section 10-47B-107 - Monthly report required from transporter. - 10-47B-107. Monthly report required from transporter. For the purpose of...

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

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

Section 10-47B-110 - Waiver of certain reporting requirements. - 10-47B-110. Waiver of certain reporting requirements. Any report required by...

Section 10-47B-111 - Monthly report required from blender. - 10-47B-111. Monthly report required from blender. For the purpose of...

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Section 10-47B-116 - Final report by licensee. - 10-47B-116. Final report by licensee. A licensee shall, upon the...

Section 10-47B-117 - Aggregate reporting. - 10-47B-117. Aggregate reporting. The department may aggregate the information required...

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

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

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

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

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

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

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

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

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

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

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

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

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

Section 10-47B-130 - Credit for taxes mistakenly paid--Refund. - 10-47B-130. Credit for taxes mistakenly paid--Refund. Any person who holds...

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

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

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

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

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

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

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

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

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

Section 10-47B-137 - Lost fuel--Requirements for tax refund. - 10-47B-137. Lost fuel--Requirements for tax refund. Any person engaged in...

Section 10-47B-143 - Rejection of fraudulent claim. - 10-47B-143. Rejection of fraudulent claim. If upon investigation it is...

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

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

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

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

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

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

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

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

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

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

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

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

Section 10-47B-157 - Record keeping required of licensee. - 10-47B-157. Record keeping required of licensee. Each person issued a...

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

Section 10-47B-159 - Fuel transactions to be supported by sales/purchase invoice--Copies--Required information. - 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. - 10-47B-160. Examination of licensee by secretary--Reason for examination. The secretary...

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

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

Section 10-47B-164.2 - Promulgation of rules concerning the ethanol infrastructure incentive fund. - 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. - 10-47B-164.3. Transfer of funds to state highway fund. Any balance...

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

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

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

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

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

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

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

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

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

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

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

Section 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund. - 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. - 10-47B-177. Information required in interstate fuel user's report. The reports...

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

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

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

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

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

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

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

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. - 10-47B-185. Civil penalty for operation of vehicle with certain dyed...

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

Section 10-47B-187 - Penalties for violations. - 10-47B-187. Penalties for violations. Any person who: (1)Makes any false...

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

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

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

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

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South Dakota Codified Laws Title 10 - Taxation Chapter 47B - Fuel Taxation

South Dakota Codified Laws
Title 10 - Taxation
Chapter 47B - Fuel Taxation