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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-46 Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
Universal Citation: SD Codified L § 10-47B-46 (2017)
10-47B-46. Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel. Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall provide a copy of the bill-of-lading accompanying the shipment or a drop load ticket, along with any diversion tickets issued for the delivered fuel to the bulk plant operator, wholesale distributor, retail dealer, or end consumer to which delivery of the shipment was made.
Source: SL 1995, ch 71, § 46; SL 1996, ch 90, § 12.
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