Chapter
FUEL TAXATION
- S.D. Codified Laws § 10-47B-1— Secretary to collect taxes
- S.D. Codified Laws § 10-47B-1.1— Point or location of sale or transfer
- S.D. Codified Laws § 10-47B-2— Promulgation of rules
- S.D. Codified Laws § 10-47B-3— Definition of terms
- S.D. Codified Laws § 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
- S.D. Codified Laws § 10-47B-4— Fuel excise tax rates
- S.D. Codified Laws § 10-47B-4.1— 10-47B-4.1. Repealed by SL 2013, ch 60, § 1
- S.D. Codified Laws § 10-47B-4.2— Motor fuel and special fuel excise tax rate
- S.D. Codified Laws § 10-47B-4.3— Ethyl alcohol and methyl alcohol fuel excise tax rate
- S.D. Codified Laws § 10-47B-4.4— Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level
- S.D. Codified Laws § 10-47B-5— Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions
- S.D. Codified Laws § 10-47B-6— Excise tax on certain imported fuel
- S.D. Codified Laws § 10-47B-7— Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce
- S.D. Codified Laws § 10-47B-8— Excise tax on substances blended with motor fuel or undyed special fuel
- S.D. Codified Laws § 10-47B-9— Excise tax on unblended biodiesel--Exceptions
- S.D. Codified Laws § 10-47B-9.1— Excise tax on ethyl alcohol or methyl alcohol--Exceptions
- S.D. Codified Laws § 10-47B-10— Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions
- S.D. Codified Laws § 10-47B-11— Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception
- S.D. Codified Laws § 10-47B-12— Excise tax on liquid petroleum gas in tank of vehicle used on public roads
- S.D. Codified Laws § 10-47B-13— Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles
- S.D. Codified Laws § 10-47B-14— 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27 to 30
- S.D. Codified Laws § 10-47B-18— 10-47B-18. Repealed by SL 1999, ch 58, § 5
- S.D. Codified Laws § 10-47B-19— Exemptions from fuel excise tax
- S.D. Codified Laws § 10-47B-20— Dye added to exempted special fuel
- S.D. Codified Laws § 10-47B-21— Remittance of excise tax on fuels imposed by § 10-47B-5
- S.D. Codified Laws § 10-47B-22— Remittance by importer of certain imported fuel--Exception
- S.D. Codified Laws § 10-47B-23— Remittance of tax when out-of-state supplier owns title to fuel
- S.D. Codified Laws § 10-47B-24— Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel
- S.D. Codified Laws § 10-47B-25— Remittance of tax on ethyl alcohol and methyl alcohol.
- S.D. Codified Laws § 10-47B-25.1— Remittance of tax on unblended biodiesel
- S.D. Codified Laws § 10-47B-26— Remittance of tax on fuel destined for another state but diverted or transferred in-state
- S.D. Codified Laws § 10-47B-27— Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas
- S.D. Codified Laws § 10-47B-29— Due date for remittance of excise taxes
- S.D. Codified Laws § 10-47B-30— Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce
- S.D. Codified Laws § 10-47B-31— Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles
- S.D. Codified Laws § 10-47B-32— Delayed payment of tax by wholesale distributor or retail dealer
- S.D. Codified Laws § 10-47B-33— 10-47B-33. Repealed by SL 2013, ch 59, § 4
- S.D. Codified Laws § 10-47B-34— Percentage allowed to be retained to off-set administrative expenses of timely reporting
- S.D. Codified Laws § 10-47B-35— Distribution of amount retained for administrative expenses
- S.D. Codified Laws § 10-47B-36— Retention of administrative expenses not allowed for late reporting or remittance of tax
- S.D. Codified Laws § 10-47B-37— Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user
- S.D. Codified Laws § 10-47B-38— Amount importer allowed to retain for timely remittance
- S.D. Codified Laws § 10-47B-39— Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location
- S.D. Codified Laws § 10-47B-40— Percent of remitted tax liquid petroleum vendor allowed to retain
- S.D. Codified Laws § 10-47B-41— Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax
- S.D. Codified Laws § 10-47B-42— Required taxes belong to state
- S.D. Codified Laws § 10-47B-43— Preparation and delivery of bill-of-lading setting out fuel destination
- S.D. Codified Laws § 10-47B-44— Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required
- S.D. Codified Laws § 10-47B-45— Required documentation for importing motor fuel or special fuel
- S.D. Codified Laws § 10-47B-46— Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel
- S.D. Codified Laws § 10-47B-47— Required time period for retention of shipping papers by receiver of fuel
- S.D. Codified Laws § 10-47B-48— Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance
- S.D. Codified Laws § 10-47B-49— Circumstances requiring issuance of diversion ticket
- S.D. Codified Laws § 10-47B-50— Issuance of drop load ticket--Copy of ticket
- S.D. Codified Laws § 10-47B-51— Reliance on transporter's intended destination state--Joint and several liability for fuel tax
- S.D. Codified Laws § 10-47B-52— Exemptions for bulk plant operator delivering fuel into tank wagon
- S.D. Codified Laws § 10-47B-53— Information required on bill-of-lading
- S.D. Codified Laws § 10-47B-54— Information required on diversion ticket
- S.D. Codified Laws § 10-47B-55— Information required on drop load ticket
- S.D. Codified Laws § 10-47B-56— Supplier's license required
- S.D. Codified Laws § 10-47B-57— Application for out-of-state supplier's license
- S.D. Codified Laws § 10-47B-58— Terminal operator's license required
- S.D. Codified Laws § 10-47B-59— Exporter's license required--Licensure in destination state required
- S.D. Codified Laws § 10-47B-60— Transporter's license required
- S.D. Codified Laws § 10-47B-61— Importer's license required
- S.D. Codified Laws § 10-47B-62— Blender's license required
- S.D. Codified Laws § 10-47B-63— Liquid petroleum gas vendor's license required
- S.D. Codified Laws § 10-47B-64— Compressed natural gas vendor's license required
- S.D. Codified Laws § 10-47B-64.5— Liquid natural gas vendor's license required
- S.D. Codified Laws § 10-47B-65— Marketer license for wholesale distributor or retail dealer
- S.D. Codified Laws § 10-47B-66— Liquid petroleum gas user's license required
- S.D. Codified Laws § 10-47B-67— Ethanol producer's license required
- S.D. Codified Laws § 10-47B-67.1— Biodiesel producer's license required
- S.D. Codified Laws § 10-47B-67.2— Methanol producer's license required
- S.D. Codified Laws § 10-47B-68— Bulk plant operator's license required
- S.D. Codified Laws § 10-47B-68.1— Ethanol broker's license required
- S.D. Codified Laws § 10-47B-69— Highway contractor fuel tax license required
- S.D. Codified Laws § 10-47B-70— Refund claimant license required
- S.D. Codified Laws § 10-47B-71— Information required on license form
- S.D. Codified Laws § 10-47B-72— Renewal of licenses
- S.D. Codified Laws § 10-47B-73— Reasons for refusal to issue license
- S.D. Codified Laws § 10-47B-74— Fuel license application process
- S.D. Codified Laws § 10-47B-75— Revocation and cancellation of license or permit--Hearing--Notice
- S.D. Codified Laws § 10-47B-76— Cancellation of license by written request
- S.D. Codified Laws § 10-47B-77— Cessation of business--Notice to secretary--Reports and payments due
- S.D. Codified Laws § 10-47B-78— Cancellation of license for non-activity--Request for hearing
- S.D. Codified Laws § 10-47B-79— Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner
- S.D. Codified Laws § 10-47B-80— Filing security concurrently with license application
- S.D. Codified Laws § 10-47B-81— Bond requirements
- S.D. Codified Laws § 10-47B-82— Form of security other than bond
- S.D. Codified Laws § 10-47B-83— Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing
- S.D. Codified Laws § 10-47B-84— Determining amount of increased security
- S.D. Codified Laws § 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
- S.D. Codified Laws § 10-47B-86— Cancellation of bond
- S.D. Codified Laws § 10-47B-87— Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail
- S.D. Codified Laws § 10-47B-88— Decrease in bond amount, or waiver of bond, upon demonstration of financial condition
- S.D. Codified Laws § 10-47B-89— Display of license at place of business
- S.D. Codified Laws § 10-47B-90— Surrender of license upon discontinuance of business
- S.D. Codified Laws § 10-47B-91— Monthly report by supplier--Information required
- S.D. Codified Laws § 10-47B-92— Time for filing supplier's report
- S.D. Codified Laws § 10-47B-93— Necessary information reported by supplier
- S.D. Codified Laws § 10-47B-94— All fuel destined for South Dakota to be reported monthly by out-of-state supplier
- S.D. Codified Laws § 10-47B-95— Monthly report required from importer
- S.D. Codified Laws § 10-47B-96— Time for filing importer's report
- S.D. Codified Laws § 10-47B-97— Necessary information reported by importer
- S.D. Codified Laws § 10-47B-98— Monthly report required from terminal operator
- S.D. Codified Laws § 10-47B-99— Time for filing terminal operator's report
- S.D. Codified Laws § 10-47B-100— Necessary information reported by terminal operator
- S.D. Codified Laws § 10-47B-101— Monthly report required from bulk plant operator
- S.D. Codified Laws § 10-47B-102— Time for filing bulk plant operator's report
- S.D. Codified Laws § 10-47B-103— Necessary information to be reported by bulk plant operator
- S.D. Codified Laws § 10-47B-104— Monthly report required from exporter
- S.D. Codified Laws § 10-47B-105— Time for filing exporter's report
- S.D. Codified Laws § 10-47B-106— Necessary information reported by exporter
- S.D. Codified Laws § 10-47B-107— Monthly report required from transporter
- S.D. Codified Laws § 10-47B-108— Time for filing transporter's report--Request for specific information
- S.D. Codified Laws § 10-47B-109— Penalty for transporter's failure to report--Hearing
- S.D. Codified Laws § 10-47B-110— Waiver of certain reporting requirements
- S.D. Codified Laws § 10-47B-111— Monthly report required from blender
- S.D. Codified Laws § 10-47B-112— Time for filing blender's report
- S.D. Codified Laws § 10-47B-113— Necessary information reported by blender
- S.D. Codified Laws § 10-47B-114— Quarterly report required from highway contractor
- S.D. Codified Laws § 10-47B-114.1— Time for filing highway contractor's report
- S.D. Codified Laws § 10-47B-115— Necessary information reported by highway contractor
- S.D. Codified Laws § 10-47B-115.1— Monthly report required from ethanol producer
- S.D. Codified Laws § 10-47B-115.2— Time for filing ethanol producer's report
- S.D. Codified Laws § 10-47B-115.3— Necessary information reported by ethanol producer
- S.D. Codified Laws § 10-47B-115.4— Monthly report required from ethanol broker
- S.D. Codified Laws § 10-47B-115.5— Time for filing ethanol broker's report
- S.D. Codified Laws § 10-47B-115.6— Necessary information reported by ethanol broker
- S.D. Codified Laws § 10-47B-115.7— Monthly report required from methanol producer
- S.D. Codified Laws § 10-47B-115.8— Time for filing methanol producer's report
- S.D. Codified Laws § 10-47B-115.9— Necessary information reported by methanol producer
- S.D. Codified Laws § 10-47B-115.10— Monthly report required from biodiesel producer
- S.D. Codified Laws § 10-47B-115.11— Time for filing biodiesel producer's report
- S.D. Codified Laws § 10-47B-115.12— Necessary information reported by biodiesel producer
- S.D. Codified Laws § 10-47B-116— Final report by licensee
- S.D. Codified Laws § 10-47B-117— Aggregate reporting
- S.D. Codified Laws § 10-47B-118— Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty
- S.D. Codified Laws § 10-47B-119— 10-47B-119. Repealed by SL 2011, ch 61, § 1
- S.D. Codified Laws § 10-47B-119.1— 10-47B-119.1. Repealed by SL 2011, ch 61, § 9
- S.D. Codified Laws § 10-47B-119.2— Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel
- S.D. Codified Laws § 10-47B-120— Tax refund for gasoline and natural gasoline used to denature ethyl alcohol
- S.D. Codified Laws § 10-47B-120.1— Tax refund for methanol used to produce biodiesel
- S.D. Codified Laws § 10-47B-121— Tax report credit available to blender--No refund
- S.D. Codified Laws § 10-47B-121.1— Tax report credit allowed to blender for special fuel blended with biodiesel
- S.D. Codified Laws § 10-47B-122— Tax refund to dealer for sale of fuel to approved tribal Indian school
- S.D. Codified Laws § 10-47B-123— Tax refund to dealer for lost fuel
- S.D. Codified Laws § 10-47B-124— Tax refund to retail dealer on fuel sold to federal government or defense supply center
- S.D. Codified Laws § 10-47B-125— Tax refund available to licensed exporter
- S.D. Codified Laws § 10-47B-126— Credit for taxes paid on fuel acquired by importer from out-of-state supplier
- S.D. Codified Laws § 10-47B-127— 10-47B-127. Repealed by SL 2011, ch 61, § 10
- S.D. Codified Laws § 10-47B-128— Circumstances allowing tax refund for undyed special fuel used as heating oil
- S.D. Codified Laws § 10-47B-129— Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce
- S.D. Codified Laws § 10-47B-130— Credit for taxes mistakenly paid--Refund
- S.D. Codified Laws § 10-47B-131— Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units
- S.D. Codified Laws § 10-47B-131.1— Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used
- S.D. Codified Laws § 10-47B-131.2— Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law
- S.D. Codified Laws § 10-47B-131.3— Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel
- S.D. Codified Laws § 10-47B-132— Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund
- S.D. Codified Laws § 10-47B-133— Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations
- S.D. Codified Laws § 10-47B-134— Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony
- S.D. Codified Laws § 10-47B-135— No tax refund for certain uses of fuel
- S.D. Codified Laws § 10-47B-136— 10-47B-136. Repealed by SL 2009, ch 55, § 28
- S.D. Codified Laws § 10-47B-136.1— Tax report credit for special fuel blended with biodiesel to create biodiesel blend
- S.D. Codified Laws § 10-47B-137— Lost fuel--Requirements for tax refund
- S.D. Codified Laws § 10-47B-138— 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§ 11 to 15
- S.D. Codified Laws § 10-47B-143— Rejection of fraudulent claim
- S.D. Codified Laws § 10-47B-144— Interest on refund claim not refunded within required time period
- S.D. Codified Laws § 10-47B-145— Rejection of tax refund claim--Assessment of tax against refund claimant
- S.D. Codified Laws § 10-47B-146— Cooperation of state agencies--Information exchange with federal government and agencies of other states
- S.D. Codified Laws § 10-47B-147— Interstate agreements or compacts authorized--Access to instruments
- S.D. Codified Laws § 10-47B-148— Collection and distribution of tax, fee, penalty assessment, and interest assessment
- S.D. Codified Laws § 10-47B-149— Monthly adjustment to motor fuel tax fund balance
- S.D. Codified Laws § 10-47B-149.2— Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses
- S.D. Codified Laws § 10-47B-150— Taxes used in airplanes and aircraft transferred to state aeronautics fund
- S.D. Codified Laws § 10-47B-151— Funds from motor fuel tax used to improve boating facilities
- S.D. Codified Laws § 10-47B-152— Use of funds transferred to parks and recreation fund
- S.D. Codified Laws § 10-47B-153— Improving boating facilities declared to be public purpose
- S.D. Codified Laws § 10-47B-154— 10-47B-154. Repealed by SL 2011, ch 61, § 16
- S.D. Codified Laws § 10-47B-155— License revocation hearing--Written notice of revocation
- S.D. Codified Laws § 10-47B-156— Sworn statement in lieu of verification of report before a notary public
- S.D. Codified Laws § 10-47B-157— Record keeping required of licensee
- S.D. Codified Laws § 10-47B-158— Additional records to be kept by liquid petroleum gas user or consumer refund claimant
- S.D. Codified Laws § 10-47B-159— Fuel transactions to be supported by sales/purchase invoice--Copies--Required information
- S.D. Codified Laws § 10-47B-160— Examination of licensee by secretary--Reason for examination
- S.D. Codified Laws § 10-47B-161— In-office review of refund claimant's or licensee's, records--Full field audit not precluded
- S.D. Codified Laws § 10-47B-162— Repealed
- S.D. Codified Laws § 10-47B-163— Repealed
- S.D. Codified Laws § 10-47B-164— Repealed
- S.D. Codified Laws § 10-47B-164.1— Ethanol infrastructure incentive fund established
- S.D. Codified Laws § 10-47B-164.2— Promulgation of rules concerning the ethanol infrastructure incentive fund
- S.D. Codified Laws § 10-47B-164.3— Transfer of funds to state highway fund
- S.D. Codified Laws § 10-47B-165— Repealed
- S.D. Codified Laws § 10-47B-166— Repealed
- S.D. Codified Laws § 10-47B-167— Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions
- S.D. Codified Laws § 10-47B-168— Monthly report by liquid petroleum gas and natural gas vendors required
- S.D. Codified Laws § 10-47B-169— Time for filing liquid petroleum gas and natural gas vendor's report
- S.D. Codified Laws § 10-47B-170— Information required in report of liquid petroleum gas and natural gas vendors
- S.D. Codified Laws § 10-47B-170.1— Semiannual report required of liquid petroleum gas users
- S.D. Codified Laws § 10-47B-170.2— Time for filing liquid petroleum gas user's report
- S.D. Codified Laws § 10-47B-172— Advanced arrangements for paying fuel taxes
- S.D. Codified Laws § 10-47B-173— Application for permanent fuel user license--Security--Fees
- S.D. Codified Laws § 10-47B-174— Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required
- S.D. Codified Laws § 10-47B-175— Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit
- S.D. Codified Laws § 10-47B-176— Determining tax liability of interstate fuel user licensee--Overpayment refund
- S.D. Codified Laws § 10-47B-176.1— 10-47B-176.1. Repealed by 1st SS 1997, ch 1, § 2
- S.D. Codified Laws § 10-47B-177— Information required in interstate fuel user's report
- S.D. Codified Laws § 10-47B-178— Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records
- S.D. Codified Laws § 10-47B-179— Calculating tax liability of interstate fuel user when user's records are inadequate
- S.D. Codified Laws § 10-47B-180— Interstate fuel user required to keep operational records
- S.D. Codified Laws § 10-47B-180.1— Records required of persons who store motor fuel or special fuel--Penalties
- S.D. Codified Laws § 10-47B-181— Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person
- S.D. Codified Laws § 10-47B-182— Civil penalty for failure to issue required documents--Request for hearing
- S.D. Codified Laws § 10-47B-183— Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing
- S.D. Codified Laws § 10-47B-184— 10-47B-184. Repealed by SL 2009, ch 55, § 30
- S.D. Codified Laws § 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
- S.D. Codified Laws § 10-47B-186— Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets
- S.D. Codified Laws § 10-47B-187— Penalties for violations
- S.D. Codified Laws § 10-47B-188— State officials authorized to withdraw fuel for testing
- S.D. Codified Laws § 10-47B-189— Refusal to allow inspection as misdemeanor
- S.D. Codified Laws § 10-47B-190— Electronic filing of returns and reports and electronic transfer of funds required--Exception
- S.D. Codified Laws § 10-47B-191— Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance
- S.D. Codified Laws § 10-47B-192— E15 fuel tax refund--Administration--Promulgation of rules