South Dakota

10-47A-1. 10-47A-1 to 10-47A-73. Repealed by SL 1995, ch 71, § 186.

10-47B-1. Secretary to collect taxes.

10-47B-1.1. Point or location of sale or transfer.

10-47B-2. Promulgation of rules.

10-47B-3. Definition of terms.

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-4. Fuel excise tax rates.

10-47B-4.1. 10-47B-4.1. Repealed by SL 2013, ch 60, § 1.

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

10-47B-4.3. Ethyl alcohol and methyl alcohol fuel excise tax rate.

10-47B-4.4. Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.

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

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

10-47B-7. Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.

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

10-47B-9. Excise tax on unblended biodiesel--Exceptions.

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

10-47B-10. Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.

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

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

10-47B-13. Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.

10-47B-14. 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27 to 30.

10-47B-18. 10-47B-18. Repealed by SL 1999, ch 58, § 5.

10-47B-19. Exemptions from fuel excise tax.

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

10-47B-21. Remittance of excise tax on fuels imposed by § 10-47B-5.

10-47B-22. Remittance by importer of certain imported fuel--Exception.

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

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

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

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

10-47B-26. Remittance of tax on fuel destined for another state but diverted or transferred in-state.

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

10-47B-28. Remittance of tax on liquid petroleum gas in vehicle used on public roads.

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

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

10-47B-31. Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.

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

10-47B-33. 10-47B-33. Repealed by SL 2013, ch 59, § 4.

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

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

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

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

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

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

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

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

10-47B-42. Required taxes belong to state.

10-47B-43. Preparation and delivery of bill-of-lading setting out fuel destination.

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-45. Required documentation for importing motor fuel or special fuel.

10-47B-46. Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.

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

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

10-47B-49. Circumstances requiring issuance of diversion ticket.

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

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

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

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

10-47B-54. Information required on diversion ticket.

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

10-47B-56. Supplier's license required.

10-47B-57. Application for out-of-state supplier's license.

10-47B-58. Terminal operator's license required.

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

10-47B-60. Transporter's license required.

10-47B-61. Importer's license required.

10-47B-62. Blender's license required.

10-47B-63. Liquid petroleum gas vendor's license required.

10-47B-64. Compressed natural gas vendor's license required.

10-47B-64.5. Liquid natural gas vendor's license required.

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

10-47B-66. Liquid petroleum gas user's license required.

10-47B-67. Ethanol producer's license required.

10-47B-67.1. Biodiesel producer's license required.

10-47B-67.2. Methanol producer's license required.

10-47B-68. Bulk plant operator's license required.

10-47B-68.1. Ethanol broker's license required.

10-47B-69. Highway contractor fuel tax license required.

10-47B-70. Refund claimant license required.

10-47B-71. Information required on license form.

10-47B-72. Renewal of licenses.

10-47B-73. Reasons for refusal to issue license.

10-47B-74. Fuel license application process.

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

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

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

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

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

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

10-47B-81. Bond requirements.

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

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

10-47B-84. Determining amount of increased security.

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-86. Cancellation of bond.

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

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

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

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

10-47B-91. Monthly report by supplier--Information required.

10-47B-92. Time for filing supplier's report.

10-47B-93. Necessary information reported by supplier.

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

10-47B-95. Monthly report required from importer.

10-47B-96. Time for filing importer's report.

10-47B-97. Necessary information reported by importer.

10-47B-98. Monthly report required from terminal operator.

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

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

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

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

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

10-47B-104. Monthly report required from exporter.

10-47B-105. Time for filing exporter's report.

10-47B-106. Necessary information reported by exporter.

10-47B-107. Monthly report required from transporter.

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

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

10-47B-110. Waiver of certain reporting requirements.

10-47B-111. Monthly report required from blender.

10-47B-112. Time for filing blender's report.

10-47B-113. Necessary information reported by blender.

10-47B-114. Quarterly report required from highway contractor.

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

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

10-47B-115.1. Monthly report required from ethanol producer.

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

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

10-47B-115.4. Monthly report required from ethanol broker.

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

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

10-47B-115.7. Monthly report required from methanol producer.

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

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

10-47B-115.10. Monthly report required from biodiesel producer.

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

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

10-47B-116. Final report by licensee.

10-47B-117. Aggregate reporting.

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

10-47B-119. 10-47B-119. Repealed by SL 2011, ch 61, § 1.

10-47B-119.1. 10-47B-119.1. Repealed by SL 2011, ch 61, § 9.

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-120. Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.

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

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

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

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

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

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

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

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

10-47B-127. 10-47B-127. Repealed by SL 2011, ch 61, § 10.

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

10-47B-129. Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce.

10-47B-130. Credit for taxes mistakenly paid--Refund.

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

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

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

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

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

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

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

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

10-47B-136. 10-47B-136. Repealed by SL 2009, ch 55, § 28.

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

10-47B-137. Lost fuel--Requirements for tax refund.

10-47B-138. 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§ 11 to 15.

10-47B-143. Rejection of fraudulent claim.

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

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

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

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

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

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

10-47B-149.1. Distribution to counties and townships.

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

10-47B-150. Taxes used in airplanes and aircraft transferred to state aeronautics fund.

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

10-47B-152. Use of funds transferred to parks and recreation fund.

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

10-47B-154. 10-47B-154. Repealed by SL 2011, ch 61, § 16.

10-47B-155. License revocation hearing--Written notice of revocation.

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

10-47B-157. Record keeping required of licensee.

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

10-47B-159. Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.

10-47B-160. Examination of licensee by secretary--Reason for examination.

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

10-47B-162. Repealed.

10-47B-163. Repealed.

10-47B-164. Repealed.

10-47B-164.1. Ethanol infrastructure incentive fund established.

10-47B-164.2. Promulgation of rules concerning the ethanol infrastructure incentive fund.

10-47B-164.3. Transfer of funds to state highway fund.

10-47B-165. Repealed.

10-47B-166. Repealed.

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

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

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

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

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

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

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

10-47B-172. Advanced arrangements for paying fuel taxes.

10-47B-173. Application for permanent fuel user license--Security--Fees.

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

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

10-47B-176. Determining tax liability of interstate fuel user licensee--Overpayment refund.

10-47B-176.1. 10-47B-176.1. Repealed by 1st SS 1997, ch 1, § 2.

10-47B-177. Information required in interstate fuel user's report.

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

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

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

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

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

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

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

10-47B-184. 10-47B-184. Repealed by SL 2009, ch 55, § 30.

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

10-47B-187. Penalties for violations.

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

10-47B-189. Refusal to allow inspection as misdemeanor.

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

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

10-47B-192. E15 fuel tax refund--Administration--Promulgation of rules.