Chapter 47b. Fuel Taxation
Index
- SDCL 10-47B-1 Secretary to Collect Taxes
- SDCL 10-47B-1.1 Point Or Location of Sale Or Transfer
- SDCL 10-47B-2 Promulgation of Rules
- SDCL 10-47B-3 Definition of Terms
- SDCL 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
- SDCL 10-47B-4 Fuel Excise Tax Rates
- SDCL 10-47B-4.1 [Repealed]
- SDCL 10-47B-4.2 Motor Fuel and Special Fuel Excise Tax Rate
- SDCL 10-47B-4.3 Ethyl Alcohol and Methyl Alcohol Fuel Excise Tax Rate
- SDCL 10-47B-4.4 Tax On Biodiesel and Biodiesel Blends After Production Facilities Reach Certain Name Plate Capacity and Production Level
- SDCL 10-47B-5 Excise Tax On Motor Fuel and Special Fuel Removed From Terminal Or Used At Terminal-Exceptions
- SDCL 10-47B-6 Excise Tax On Certain Imported Fuel
- SDCL 10-47B-7 Fuel Excise Tax-Fuel Types-Supply Tank of Qualified Motor Vehicles Involved In Interstate Commerce
- SDCL 10-47B-8 Excise Tax On Substances Blended With Motor Fuel Or Undyed Special Fuel
- SDCL 10-47B-9 Excise Tax On Unblended Biodiesel-Exceptions
- SDCL 10-47B-9.1 Excise Tax On Ethyl Alcohol Or Methyl Alcohol-Exceptions
- SDCL 10-47B-10 Excise Tax On Fuel Destined For Another State But Diverted Or Transferred In-State-Exceptions
- SDCL 10-47B-11 Excise Tax On Liquid Petroleum Gas, Compressed Natural Gas, and Liquid Natural Gas-Exception
- SDCL 10-47B-12 Excise Tax On Liquid Petroleum Gas In Tank of Vehicle Used On Public Roads
- SDCL 10-47B-13 Excise Tax On Motor Fuel, Special Fuel, and Liquid Petroleum Gas-Certain Self-Propelled Highway Construction Machinery Or Vehicles
- SDCL 10-47B-14 to 10-47B-17 [Repealed]
- SDCL 10-47B-18 [Repealed]
- SDCL 10-47B-19 Exemptions From Fuel Excise Tax
- SDCL 10-47B-20 Dye Added to Exempted Special Fuel
- SDCL 10-47B-21 Remittance of Excise Tax On Fuels Imposed By Section 10-47b-5
- SDCL 10-47B-22 Remittance By Importer of Certain Imported Fuel-Exception
- SDCL 10-47B-23 Remittance of Tax When Out-Of-State Supplier Owns Title to Fuel
- SDCL 10-47B-24 Remittance of Tax On Ethyl Alcohol and Other Substances Blended With Fuel Or Undyed Special Fuel
- SDCL 10-47B-25 Remittance of Tax On Ethyl Alcohol and Methyl Alcohol
- SDCL 10-47B-25.1 Remittance of Tax On Unblended Biodiesel
- SDCL 10-47B-26 Remittance of Tax On Fuel Destined For Another State But Diverted Or Transferred In-State
- SDCL 10-47B-27 Remittance of Tax On Liquid Petroleum Gas, Compressed Natural Gas, and Liquid Natural Gas
- SDCL 10-47B-28 Remittance of Tax On Liquid Petroleum Gas In Vehicle Used On Public Roads
- SDCL 10-47B-29 Due Date For Remittance of Excise Taxes
- SDCL 10-47B-30 Calculation and Payment of Tax On Special Fuel Used By Qualified Motor Vehicles In Interstate Commerce
- SDCL 10-47B-31 Payment of Tax On Certain Fuels Used In Self-Propelled Highway Construction Machinery Or Vehicles
- SDCL 10-47B-32 Delayed Payment of Tax By Wholesale Distributor Or Retail Dealer
- SDCL 10-47B-33 [Repealed]
- SDCL 10-47B-34 Percentage Allowed to Be Retained to Off-Set Administrative Expenses of Timely Reporting
- SDCL 10-47B-35 Distribution of Amount Retained For Administrative Expenses
- SDCL 10-47B-36 Retention of Administrative Expenses Not Allowed For Late Reporting Or Remittance of Tax
- SDCL 10-47B-37 Percentage Supplier Allowed to Retain If Payment Is Late From Wholesale Distributor, Retail Dealer, Or End User
- SDCL 10-47B-38 Amount Importer Allowed to Retain For Timely Remittance
- SDCL 10-47B-39 Payment By Exporter of Administrative Cost Allowance On Refunded Tax For Fuel Diverted to Out-Of-State Location
- SDCL 10-47B-40 Percent of Remitted Tax Liquid Petroleum Vendor Allowed to Retain
- SDCL 10-47B-41 Joint and Several Liability of Officers, Managers, Or Partners With Entity For Filing Returns and Payment of Tax
- SDCL 10-47B-42 Required Taxes Belong to State
- SDCL 10-47B-43 Preparation and Delivery of Bill-Of-Lading Setting Out Fuel Destination
- SDCL 10-47B-44 Transportation of Motor Fuel Or Special Fuel to Carry Bill-Of-Lading-Diversion Tickets Or Drop Load Tickets Also Required
- SDCL 10-47B-45 Required Documentation For Importing Motor Fuel Or Special Fuel
- SDCL 10-47B-46 Bill-Of-Lading, Drop Load Tickets, Or Diversion Tickets Provided to Receiver of Fuel
- SDCL 10-47B-47 Required Time Period For Retention of Shipping Papers By Receiver of Fuel
- SDCL 10-47B-48 Acceptance of Fuel Without Bill-Of-Lading, Drop Load Ticket, Or Diversion Ticket Prohibited-Inadvertent Acceptance
- SDCL 10-47B-49 Circumstances Requiring Issuance of Diversion Ticket
- SDCL 10-47B-50 Issuance of Drop Load Ticket-Copy of Ticket
- SDCL 10-47B-51 Reliance On Transporter's Intended Destination State-Joint and Several Liability For Fuel Tax
- SDCL 10-47B-52 Exemptions For Bulk Plant Operator Delivering Fuel Into Tank Wagon
- SDCL 10-47B-53 Information Required On Bill-Of-Lading
- SDCL 10-47B-54 Information Required On Diversion Ticket
- SDCL 10-47B-55 Information Required On Drop Load Ticket
- SDCL 10-47B-56 Supplier's License Required
- SDCL 10-47B-57 Application For Out-Of-State Supplier's License
- SDCL 10-47B-58 Terminal Operator's License Required
- SDCL 10-47B-59 Exporter's License Required-Licensure In Destination State Required
- SDCL 10-47B-60 Transporter's License Required
- SDCL 10-47B-61 Importer's License Required
- SDCL 10-47B-62 Blender's License Required
- SDCL 10-47B-63 Liquid Petroleum Gas Vendor's License Required
- SDCL 10-47B-64 Compressed Natural Gas Vendor's License Required
- SDCL 10-47B-64.5 Liquid Natural Gas Vendor's License Required
- SDCL 10-47B-65 Marketer License For Wholesale Distributor Or Retail Dealer
- SDCL 10-47B-66 Liquid Petroleum Gas User's License Required
- SDCL 10-47B-67 Ethanol Producer's License Required
- SDCL 10-47B-67.1 Biodiesel Producer's License Required
- SDCL 10-47B-67.2 Methanol Producer's License Required
- SDCL 10-47B-68 Bulk Plant Operator's License Required
- SDCL 10-47B-68.1 Ethanol Broker's License Required
- SDCL 10-47B-69 Highway Contractor Fuel Tax License Required
- SDCL 10-47B-70 Refund Claimant License Required
- SDCL 10-47B-71 Information Required On License Form
- SDCL 10-47B-72 Renewal of Licenses
- SDCL 10-47B-73 Reasons For Refusal to Issue License
- SDCL 10-47B-74 Fuel License Application Process
- SDCL 10-47B-75 Revocation and Cancellation of License Or Permit-Hearing-Notice
- SDCL 10-47B-76 Cancellation of License By Written Request
- SDCL 10-47B-77 Cessation of Business-Notice to Secretary-Reports and Payments Due
- SDCL 10-47B-78 Cancellation of License For Non-Activity-Request For Hearing
- SDCL 10-47B-79 Assignment of License Prohibited-License Presented Upon Request-Reporting Sale-Application For License By New Owner
- SDCL 10-47B-80 Filing Security Concurrently With License Application
- SDCL 10-47B-81 Bond Requirements
- SDCL 10-47B-82 Form of Security Other Than Bond
- SDCL 10-47B-83 Reasons For Requiring Increase In Amount of Security Or Bond-Notice-Cancellation of License-Hearing
- SDCL 10-47B-84 Determining Amount of Increased Security
- SDCL 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
- SDCL 10-47B-86 Cancellation of Bond
- SDCL 10-47B-87 Surety Company to Send Bond Form, Rider, Amendment, Or Cancellation Notice to Department By Registered Mail
- SDCL 10-47B-88 Decrease In Bond Amount, Or Waiver of Bond, Upon Demonstration of Financial Condition
- SDCL 10-47B-89 Display of License At Place of Business
- SDCL 10-47B-90 Surrender of License Upon Discontinuance of Business
- SDCL 10-47B-91 Monthly Report By Supplier-Information Required
- SDCL 10-47B-92 Time For Filing Supplier's Report
- SDCL 10-47B-93 Necessary Information Reported By Supplier
- SDCL 10-47B-94 All Fuel Destined For South Dakota to Be Reported Monthly By Out-Of-State Supplier
- SDCL 10-47B-95 Monthly Report Required From Importer
- SDCL 10-47B-96 Time For Filing Importer's Report
- SDCL 10-47B-97 Necessary Information Reported By Importer
- SDCL 10-47B-98 Monthly Report Required From Terminal Operator
- SDCL 10-47B-99 Time For Filing Terminal Operator's Report
- SDCL 10-47B-100 Necessary Information Reported By Terminal Operator
- SDCL 10-47B-101 Monthly Report Required From Bulk Plant Operator
- SDCL 10-47B-102 Time For Filing Bulk Plant Operator's Report
- SDCL 10-47B-103 Necessary Information to Be Reported By Bulk Plant Operator
- SDCL 10-47B-104 Monthly Report Required From Exporter
- SDCL 10-47B-105 Time For Filing Exporter's Report
- SDCL 10-47B-106 Necessary Information Reported By Exporter
- SDCL 10-47B-107 Monthly Report Required From Transporter
- SDCL 10-47B-108 Time For Filing Transporter's Report-Request For Specific Information
- SDCL 10-47B-109 Penalty For Transporter's Failure to Report-Hearing
- SDCL 10-47B-110 Waiver of Certain Reporting Requirements
- SDCL 10-47B-111 Monthly Report Required From Blender
- SDCL 10-47B-112 Time For Filing Blender's Report
- SDCL 10-47B-113 Necessary Information Reported By Blender
- SDCL 10-47B-114 Quarterly Report Required From Highway Contractor
- SDCL 10-47B-114.1 Time For Filing Highway Contractor's Report
- SDCL 10-47B-115 Necessary Information Reported By Highway Contractor
- SDCL 10-47B-115.1 Monthly Report Required From Ethanol Producer
- SDCL 10-47B-115.2 Time For Filing Ethanol Producer's Report
- SDCL 10-47B-115.3 Necessary Information Reported By Ethanol Producer
- SDCL 10-47B-115.4 Monthly Report Required From Ethanol Broker
- SDCL 10-47B-115.5 Time For Filing Ethanol Broker's Report
- SDCL 10-47B-115.6 Necessary Information Reported By Ethanol Broker
- SDCL 10-47B-115.7 Monthly Report Required From Methanol Producer
- SDCL 10-47B-115.8 Time For Filing Methanol Producer's Report
- SDCL 10-47B-115.9 Necessary Information Reported By Methanol Producer
- SDCL 10-47B-115.10 Monthly Report Required From Biodiesel Producer
- SDCL 10-47B-115.11 Time For Filing Biodiesel Producer's Report
- SDCL 10-47B-115.12 Necessary Information Reported By Biodiesel Producer
- SDCL 10-47B-116 Final Report By Licensee
- SDCL 10-47B-117 Aggregate Reporting
- SDCL 10-47B-118 Importing, Selling, Using, Delivering Or Storing Fuel In Bulk Prohibited If No Dye Added Or Taxes Unpaid-Penalty
- SDCL 10-47B-119 [Repealed]
- SDCL 10-47B-119.1 [Repealed]
- SDCL 10-47B-119.2 Tax Refund For Motor Fuel that Is Integral Component of Product that Is Not Motor Fuel Or Special Fuel
- SDCL 10-47B-120 Tax Refund For Gasoline and Natural Gasoline Used to Denature Ethyl Alcohol
- SDCL 10-47B-120.1 Tax Refund For Methanol Used to Produce Biodiesel
- SDCL 10-47B-121 Tax Report Credit Available to Blender-No Refund
- SDCL 10-47B-121.1 Tax Report Credit Allowed to Blender For Special Fuel Blended With Biodiesel
- SDCL 10-47B-122 Tax Refund to Dealer For Sale of Fuel to Approved Tribal Indian School
- SDCL 10-47B-123 Tax Refund to Dealer For Lost Fuel
- SDCL 10-47B-124 Tax Refund to Retail Dealer On Fuel Sold to Federal Government Or Defense Supply Center
- SDCL 10-47B-125 Tax Refund Available to Licensed Exporter
- SDCL 10-47B-126 Credit For Taxes Paid On Fuel Acquired By Importer From Out-Of-State Supplier
- SDCL 10-47B-127 [Repealed]
- SDCL 10-47B-128 Circumstances Allowing Tax Refund For Undyed Special Fuel Used As Heating Oil
- SDCL 10-47B-129 Tax Credit-Fuel Types-Supply Tank of Qualified Motor Vehicle Engaged In Interstate Commerce
- SDCL 10-47B-130 Credit For Taxes Mistakenly Paid-Refund
- SDCL 10-47B-131 Tax Refund to Dealer For Undyed Special Fuel Delivered to Certain Motor Carrier Refrigeration Units
- SDCL 10-47B-131.1 Refund of Taxes On Undyed Special Fuel Used In Process Where Dyed Special Fuel Cannot Be Used
- SDCL 10-47B-131.2 Refund of Taxes On Motor Fuel Or Undyed Special Fuel Preempted By Federal Or Constitutional Law
- SDCL 10-47B-131.3 Refund of Taxes On Undyed Special Fuel Purchased During Shortage of Dyed Special Fuel
- SDCL 10-47B-132 Refund For Taxes Paid When Undyed Diesel Fuel Accidentally Mixed-Conditions For Refund
- SDCL 10-47B-133 Tax Refund to Supplier If Purchaser Fails to Pay For Product and Taxes-Application-Limitations
- SDCL 10-47B-134 Refund For Taxes Paid On Fuel Sold to Customer Whose Accounts Are Worthless-Sufficient Evidence and Testimony
- SDCL 10-47B-135 No Tax Refund For Certain Uses of Fuel
- SDCL 10-47B-136 [Repealed]
- SDCL 10-47B-136.1 Tax Report Credit For Special Fuel Blended With Biodiesel to Create Biodiesel Blend
- SDCL 10-47B-137 Lost Fuel-Requirements For Tax Refund
- SDCL 10-47B-138 to 10-47B-142 [Repealed]
- SDCL 10-47B-143 Rejection of Fraudulent Claim
- SDCL 10-47B-144 Interest On Refund Claim Not Refunded Within Required Time Period
- SDCL 10-47B-145 Rejection of Tax Refund Claim-Assessment of Tax Against Refund Claimant
- SDCL 10-47B-146 Cooperation of State Agencies-Information Exchange With Federal Government and Agencies of Other States
- SDCL 10-47B-147 Interstate Agreements Or Compacts Authorized-Access to Instruments
- SDCL 10-47B-148 Collection and Distribution of Tax, Fee, Penalty Assessment, and Interest Assessment
- SDCL 10-47B-149 Monthly Adjustment to Motor Fuel Tax Fund Balance
- SDCL 10-47B-149.1 Distribution to Counties and Townships
- SDCL 10-47B-149.2 Amount of Motor Fuel Taxes Collected Annually On Motor Fuel For Nonhighway Agricultural Uses
- SDCL 10-47B-150 Taxes Used In Airplanes and Aircraft Transferred to State Aeronautics Fund
- SDCL 10-47B-151 Funds From Motor Fuel Tax Used to Improve Boating Facilities
- SDCL 10-47B-152 Use of Funds Transferred to Parks and Recreation Fund
- SDCL 10-47B-153 Improving Boating Facilities Declared to Be Public Purpose
- SDCL 10-47B-154 [Repealed]
- SDCL 10-47B-155 License Revocation Hearing-Written Notice of Revocation
- SDCL 10-47B-156 Sworn Statement In Lieu of Verification of Report Before a Notary Public
- SDCL 10-47B-157 Record Keeping Required of Licensee
- SDCL 10-47B-158 Additional Records to Be Kept By Liquid Petroleum Gas User Or Consumer Refund Claimant
- SDCL 10-47B-159 Fuel Transactions to Be Supported By Sales/purchase Invoice-Copies-Required Information
- SDCL 10-47B-160 Examination of Licensee By Secretary-Reason For Examination
- SDCL 10-47B-161 In-Office Review of Refund Claimant's Or Licensee's, Records-Full Field Audit Not Precluded
- SDCL 10-47B-162 [Repealed]
- SDCL 10-47B-163 [Repealed]
- SDCL 10-47B-164 [Repealed]
- SDCL 10-47B-164.1 Ethanol Infrastructure Incentive Fund Established
- SDCL 10-47B-164.2 Promulgation of Rules Concerning the Ethanol Infrastructure Incentive Fund
- SDCL 10-47B-164.3 Transfer of Funds to State Highway Fund
- SDCL 10-47B-165 [Repealed]
- SDCL 10-47B-166 [Repealed]
- SDCL 10-47B-167 Exemption From Fuel Tax For Certain Sales of Liquefied Petroleum Gas-Conditions
- SDCL 10-47B-168 Monthly Report By Liquid Petroleum Gas and Natural Gas Vendors Required
- SDCL 10-47B-169 Time For Filing Liquid Petroleum Gas and Natural Gas Vendor's Report
- SDCL 10-47B-170 Information Required In Report of Liquid Petroleum Gas and Natural Gas Vendors
- SDCL 10-47B-170.1 Semiannual Report Required of Liquid Petroleum Gas Users
- SDCL 10-47B-170.2 Time For Filing Liquid Petroleum Gas User's Report
- SDCL 10-47B-171 Information In Liquid Petroleum Gas User's Report
- SDCL 10-47B-172 Advanced Arrangements For Paying Fuel Taxes
- SDCL 10-47B-173 Application For Permanent Fuel User License-Security-Fees
- SDCL 10-47B-174 Permanent Fuel User Licensee to Carry Copy of License In Vehicle-Quarterly Report By User Required
- SDCL 10-47B-175 Temporary Single-Trip Permit For Unlicensed Interstate Fuel User-Cost of Permit
- SDCL 10-47B-176 Determining Tax Liability of Interstate Fuel User Licensee-Overpayment Refund
- SDCL 10-47B-176.1 [Repealed]
- SDCL 10-47B-177 Information Required In Interstate Fuel User's Report
- SDCL 10-47B-178 Leased Qualified Vehicles Used By Interstate User-Copy of Lease Agreement In Vehicle-Types of Lease Agreements-Records
- SDCL 10-47B-179 Calculating Tax Liability of Interstate Fuel User When User's Records Are Inadequate
- SDCL 10-47B-180 Interstate Fuel User Required to Keep Operational Records
- SDCL 10-47B-180.1 Records Required of Persons Who Store Motor Fuel Or Special Fuel-Penalties
- SDCL 10-47B-181 Supplier Or Bulk Plant Operator Penalized For Authorizing Sales For Export to Unlicensed Person
- SDCL 10-47B-182 Civil Penalty For Failure to Issue Required Documents-Request For Hearing
- SDCL 10-47B-183 Civil Penalty Against Importer Or Transporter For Importation Or Sale Without Valid Documents-Request For Hearing
- SDCL 10-47B-184 [Repealed]
- SDCL 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
- SDCL 10-47B-186 Penalty For Inadequate Records of Bills-Of-Lading, Diversion Tickets, Or Drop Load Tickets
- SDCL 10-47B-187 Penalties For Violations
- SDCL 10-47B-188 State Officials Authorized to Withdraw Fuel For Testing
- SDCL 10-47B-189 Refusal to Allow Inspection As Misdemeanor
- SDCL 10-47B-190 Electronic Filing of Returns and Reports and Electronic Transfer of Funds Required-Exception
- SDCL 10-47B-191 Fuel Excise Tax On Motor Vehicle Fuel Not Otherwise Specifically Taxed By Chapter-Reports-Remittance