2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-49 Circumstances requiring issuance of diversion ticket.
10-47B-49. Circumstances requiring issuance of diversion ticket. If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel.
Source: SL 1995, ch 71, § 49; SL 2013, ch 59, § 6.
