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South Dakota Codified Laws
Taxation
Fuel Taxation
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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-4.1
10-47B-4.1.Repealed by SL 2013, ch 60, §1.
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-10
Excise tax on fuel destined for another state but diverted or transferred in-state--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-14
10-47B-14 to 10-47B-17.Repealed by SL 2015, ch 165, §§27 to 30.
Section
10-47B-18
10-47B-18.Repealed by SL 1999, ch 58, §5.
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-26
Remittance of tax on fuel destined for another state but diverted or transferred in-state.
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-33
10-47B-33.Repealed by SL 2013, ch 59, §4.
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
10-47B-119.Repealed by SL 2011, ch 61, §1.
Section
10-47B-119.1
10-47B-119.1.Repealed by SL 2011, ch 61, §9.
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-127
10-47B-127.Repealed by SL 2011, ch 61, §10.
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
10-47B-136.Repealed by SL 2009, ch 55, §28.
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-138
10-47B-138 to 10-47B-142.Repealed by SL 2011, ch 61, §§11 to 15.
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-150
Taxes used in airplanes and aircraft transferred to state aeronautics fund.
Section
10-47B-151
Funds from motor fuel tax used to improve boating facilities.
Section
10-47B-152
Use of funds transferred to parks and recreation fund.
Section
10-47B-153
Improving boating facilities declared to be public purpose.
Section
10-47B-154
10-47B-154.Repealed by SL 2011, ch 61, §16.
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-162
Production incentive payments to ethanol producers for ethyl alcohol and to qualified biobutanol producers for biobutanol--Eligibility--Proration.
Section
10-47B-163
Application for ethanol production incentive payment.
Section
10-47B-164
Appropriation of money in ethanol fuel fund--Transfers of funds.
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-165
Information required on ethanol production payment claim form.
Section
10-47B-166
Denaturing of ethyl alcohol required for production incentive payment--Exception.
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-176.1
10-47B-176.1.Repealed by 1st SS 1997, ch 1, §2.
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-184
10-47B-184.Repealed by SL 2009, ch 55, §30.
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.