10-47B-10. Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
135 words·~1 min read·
/sd/title-10/chapter-10-47/10-47b-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A fuel excise tax is imposed on all motor fuel or special fuel which has been removed from a terminal in this state at the rack, or removed from an ethanol producer's plant in this state, by a licensed exporter for which the bill of lading issued for the fuel by the terminal operator or ethanol producer indicates a destination state other than South Dakota, and the fuel is later diverted by the exporter to a destination within this state for off-loading or is transferred or sold to another person within this state prior to off-loading in any destination state.
This tax is not imposed if the fuel is biodiesel and the exporter is also licensed as a blender or supplier. The tax imposed shall be at the rate provided for in § 10-47B-4 .