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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-181 Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
Universal Citation: SD Codified L § 10-47B-181 (2017)
10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person. A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill-of-lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.
Source: SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.
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