South Dakota 47B — Fuel Taxation
- 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-4 — Fuel excise tax rates.
- 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 — Excise tax on special fuel in supply tank of qualified motor vehicles involved ininterstate commerce.
- 10-47B-8 — Excise tax on ethyl alcohol and other substances blended with motor fuel or undyedspecial fuel.
- 10-47B-9 — Excise tax on unblended ethyl alcohol or biodiesel--Sellers.
- 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 and compressed natural gas sold or used bylicensed vendors--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 used in certainself-propelled highway construction machinery or vehicles.
- 10-47B-14 — Inventory tax on undyed special fuel and jet fuel.
- 10-47B-15 — Required action of person subject to inventory tax on undyed special fuel and jet fuel.
- 10-47B-16 — Determining amount of fuel to be taxed by inventory tax on undyed special fuel andjet fuel.
- 10-47B-17 — Determining amount of inventory tax on undyed special fuel and jet fuel.
- 10-47B-18 — Repealed.
- 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 undyedspecial fuel.
- 10-47B-25 — Remittance of tax on unblended ethyl alcohol.
- 10-47B-26 — Remittance of tax on fuel destined for another state but diverted or transferredin-state.
- 10-47B-27 — Remittance of tax on liquid petroleum gas and compressed natural gas sold or usedby licensed vendors.
- 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 ininterstate commerce.
- 10-47B-31 — Payment of tax on certain fuels used in self-propelled highway constructionmachinery or vehicles.
- 10-47B-32 — Delayed payment of tax by wholesale distributor or retail dealer.
- 10-47B-33 — Method of tax remittance by supplier of motor fuel or special fuel.
- 10-47B-34 — Percentage allowed to be retained to off-set administrative expenses of timelyreporting.
- 10-47B-35 — Distribution of amount retained for administrative expenses.
- 10-47B-36 — Retention of administrative expenses not allowed for late reporting or remittance oftax.
- 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 or fueldiverted to out-of-state location.
- 10-47B-40 — Percent of remitted tax liquid petroleum vendor allowed to retain.
- 10-47B-41 — Liability of corporations for filing and payment of taxes--Corporate officers' liability.
- 10-47B-42 — Required taxes belong to state.
- 10-47B-43 — Preparation of bill-of-lading by operators of refinery, terminal, or bulk plant.
- 10-47B-44 — Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion ticketsor 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 ticketprohibited--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 fueltax.
- 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-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-68 — Bulk plant operator'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--Cancellationof 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 orsecurity--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 todepartment by registered mail.
- 10-47B-88 — Decrease in bond amount, or waiver of bond, upon demonstration of financialcondition.
- 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 authorized.
- 10-47B-109 — Penalty for transporter's failure to report--Hearing.
- 10-47B-110 — Waiver of transporter's monthly reporting requirement.
- 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 — Report required from highway contractor--Contract payment approval.
- 10-47B-114.1 — Timely filing of highway contractor's report.
- 10-47B-115 — Necessary information reported by highway contractor.
- 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 addedor taxes unpaid--Penalty.
- 10-47B-119 — Tax refund to consumer for nonhighway use--Calculation of refund--Portion ofrefund deposited in value added agriculture subfund.
- 10-47B-119.1 — Tax refund for racing fuel used in organized racing events.
- 10-47B-119.2 — Tax refund for motor fuel that is integral component of product that is not motorfuel or special fuel.
- 10-47B-120 — Tax refund for gasoline used to denature ethyl alcohol.
- 10-47B-121 — Tax report credit available to blender--No refund.
- 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 supplycenter.
- 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 — Tax refund to user of undyed special fuel for certain nonhighway uses--Calculationof refund.
- 10-47B-128 — Circumstances allowing tax refund for undyed special fuel used as heating oil.
- 10-47B-129 — Tax credit for special fuel exported in supply tank of qualified motor vehicle engagedin 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 carrierrefrigeration units.
- 10-47B-131.1 — Refund of taxes on undyed special fuel used in process where dyed special fuelcannot be used.
- 10-47B-131.2 — Refund of taxes on motor fuel or undyed special fuel preempted by federal orconstitutional law.
- 10-47B-132 — Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed dieselfuel--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 — Tax report credit allowed to blender for creation of ethanol blend E85 or M85.
- 10-47B-137 — Lost fuel--Requirements for tax refund.
- 10-47B-138 — Refund claimant license required for tax refund--Application.
- 10-47B-139 — Required information for tax refund claim.
- 10-47B-140 — Proof of tax payment required for tax refund.
- 10-47B-141 — Time limit to claim refund.
- 10-47B-142 — Additional proof required by secretary to establish validity of refund claim.
- 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 andagencies 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-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 — Unclaimed tax refunds from sale of motor fuel to be used for agricultural purposes.
- 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 refundclaimant.
- 10-47B-159 — Fuel transactions to be supported by sales/purchase invoice--Invoice paperspecification--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 notprecluded.
- 10-47B-162 — Production incentive payment available to ethanol producers for ethyl alcohol fullyproduced in South Dakota--Eligibility payments limited--Proration.
- 10-47B-163 — Application for ethanol production incentive payment.
- 10-47B-164 — Appropriation of money in ethanol fuel fund--Excess cash transferred to statehighway fund.
- 10-47B-165 — Information required on ethanol production payment claim form.
- 10-47B-166 — Denature and blending of ethyl alcohol with gasoline required for productionincentive payment--Other methods of denaturing.
- 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 vendor 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-171 — Report required of liquid petroleum gas users.
- 10-47B-172 — Advanced arrangements for paying taxes on special fuels.
- 10-47B-173 — Application for permanent fuel user license--Security required.
- 10-47B-174 — Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report byuser 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 — Repealed.
- 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--Penalties.
- 10-47B-181 — Supplier or bulk plant operator penalized for authorizing sales for export tounlicensed 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 validdocuments--Request for hearing.
- 10-47B-184 — Civil penalty for use of sub-standard fuel--Violations in qualified vehicles--Increasedpenalty for subsequent violations.
- 10-47B-185 — Civil penalty for operation of vehicle with certain dyed special fuels--Request forhearing--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 loadtickets.
- 10-47B-187 — Penalties for assorted violations.
- 10-47B-188 — State officials authorized to withdraw fuel for testing.
- 10-47B-189 — Refusal to allow inspection as misdemeanor.