Chapter 47B - Fuel Taxation
- Section 10-47B-1 - Secretary to collect taxes.
- Section 10-47B-1.1 - Point or location of sale or transfer.
- Section 10-47B-2 - Promulgation of rules.
- Section 10-47B-3 - Definition of terms.
- Section 10-47B-3.1 - Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantitieslarger than required for denaturing--Natural gasoline blended products.
- Section 10-47B-4 - Fuel excise tax rates.
- Section 10-47B-4.1 - Reports concerning biodiesel plant capacity and production required.
- Section 10-47B-5 - Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
- Section 10-47B-6 - Excise tax on certain imported fuel.
- Section 10-47B-7 - Excise tax on special fuel in supply tank of qualified motor vehicles involved ininterstate commerce.
- Section 10-47B-8 - Excise tax on substances blended with motor fuel or undyed special fuel.
- Section 10-47B-9 - Excise tax on unblended biodiesel--Exceptions.
- Section 10-47B-9.1 - Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
- Section 10-47B-10 - Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
- Section 10-47B-11 - Excise tax on liquid petroleum gas and compressed natural gas sold or used bylicensed vendors--Exception.
- Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
- Section 10-47B-13 - Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certainself-propelled highway construction machinery or vehicles.
- Section 10-47B-14 - Inventory tax on fuel in storage.
- Section 10-47B-15 - Required action of person subject to inventory tax on undyed special fuel and jet fuel.
- Section 10-47B-16 - Determining amount of fuel to be taxed by inventory tax.
- Section 10-47B-17 - Determining amount of inventory tax.
- Section 10-47B-18 - Repealed.
- Section 10-47B-19 - Exemptions from fuel excise tax.
- Section 10-47B-20 - Dye added to exempted special fuel.
- Section 10-47B-21 - Remittance of excise tax on fuels imposed by § 10-47B-5.
- Section 10-47B-22 - Remittance by importer of certain imported fuel--Exception.
- Section 10-47B-23 - Remittance of tax when out-of-state supplier owns title to fuel.
- Section 10-47B-24 - Remittance of tax on ethyl alcohol and other substances blended with fuel or undyedspecial fuel.
- Section 10-47B-25 - Remittance of tax on ethyl alcohol and methyl alcohol.
- Section 10-47B-25.1 - Remittance of tax on unblended biodiesel.
- Section 10-47B-26 - Remittance of tax on fuel destined for another state but diverted or transferredin-state.
- Section 10-47B-27 - Remittance of tax on liquid petroleum gas and compressed natural gas sold or usedby licensed vendors.
- Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads.
- Section 10-47B-29 - Due date for remittance of excise taxes.
- Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles ininterstate commerce.
- Sections 10-47B-31, 10-47B-32 - Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles. Delayed payment of tax by wholesale distributor or retail dealer
- Section 10-47B-33 - Method of tax remittance by supplier of motor fuel or special fuel.
- Section 10-47B-34 - Percentage allowed to be retained to off-set administrative expenses of timelyreporting.
- Section 10-47B-35 - Distribution of amount retained for administrative expenses.
- Section 10-47B-36 - Retention of administrative expenses not allowed for late reporting or remittance oftax.
- Section 10-47B-37 - Percentage supplier allowed to retain if payment is late from wholesale distributor,retail dealer, or end user.
- Section 10-47B-38 - Amount importer allowed to retain for timely remittance.
- Section 10-47B-39 - Payment by exporter of administrative cost allowance on refunded tax for fueldiverted to out-of-state location.
- Section 10-47B-40 - Percent of remitted tax liquid petroleum vendor allowed to retain.
- Section 10-47B-41 - Joint and several liability of officers, managers, or partners with entity for filingreturns and payment of tax..
- Section 10-47B-42 - Required taxes belong to state.
- Section 10-47B-43 - Preparation and delivery of bill-of-lading setting out fuel destination.
- Section 10-47B-44 - Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion ticketsor drop load tickets also required.
- Section 10-47B-45 - Required documentation for importing motor fuel or special fuel.
- Sections 10-47B-46, Bill-of-lading - drop load tickets, or diversion tickets provided to receiver of fuel
- Section 10-47B-47 - Required time period for retention of shipping papers by receiver of fuel.
- Section 10-47B-48 - Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticketprohibited--Inadvertent acceptance.
- Section 10-47B-49 - Circumstances requiring issuance of diversion ticket.
- Section 10-47B-50 - Issuance of drop load ticket--Copy of ticket.
- Section 10-47B-51 - Reliance on transporter's intended destination state--Joint and several liability for fueltax.
- Section 10-47B-52 - Exemptions for bulk plant operator delivering fuel into tank wagon.
- Section 10-47B-53 - Information required on bill-of-lading.
- Section 10-47B-54 - Information required on diversion ticket.
- Section 10-47B-55 - Information required on drop load ticket.
- Section 10-47B-56 - Supplier's license required.
- Section 10-47B-57 - Application for out-of-state supplier's license.
- Section 10-47B-58 - Terminal operator's license required.
- Section 10-47B-59 - Exporter's license required--Licensure in destination state required.
- Section 10-47B-60 - Transporter's license required.
- Section 10-47B-61 - Importer's license required.
- Section 10-47B-62 - Blender's license required.
- Section 10-47B-63 - Liquid petroleum gas vendor's license required.
- Section 10-47B-64 - Compressed natural gas vendor's license required.
- Section 10-47B-65 - Marketer license for wholesale distributor or retail dealer.
- Section 10-47B-66 - Liquid petroleum gas user's license required.
- Section 10-47B-67 - Ethanol producer's license required.
- Section 10-47B-67.1 - Biodiesel producer's license required.
- Section 10-47B-67.2 - Methanol producer's license required.
- Section 10-47B-68 - Bulk plant operator's license required.
- Section 10-47B-68.1 - Ethanol broker's license required.
- Section 10-47B-69 - Highway contractor fuel tax license required.
- Sections 10-47B-70, 10-47B-71 - Refund claimant license required. Information required on license form
- Section 10-47B-72 - Renewal of licenses.
- Section 10-47B-73 - Reasons for refusal to issue license.
- Section 10-47B-74 - Fuel license application process.
- Section 10-47B-75 - Revocation and cancellation of license or permit--Hearing--Notice.
- Section 10-47B-76 - Cancellation of license by written request.
- Section 10-47B-77 - Cessation of business--Notice to secretary--Reports and payments due.
- Section 10-47B-78 - Cancellation of license for non-activity--Request for hearing.
- Section 10-47B-79 - Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
- Section 10-47B-80 - Filing security concurrently with license application.
- Section 10-47B-81 - Bond requirements.
- Section 10-47B-82 - Form of security other than bond.
- Section 10-47B-83 - Reasons for requiring increase in amount of security or bond--Notice--Cancellationof license--Hearing.
- Section 10-47B-84 - Determining amount of increased security.
- Section 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.
- Section 10-47B-86 - Cancellation of bond.
- Section 10-47B-87 - Surety company to send bond form, rider, amendment, or cancellation notice todepartment by registered mail.
- Section 10-47B-88 - Decrease in bond amount, or waiver of bond, upon demonstration of financialcondition.
- Section 10-47B-89 - Display of license at place of business.
- Section 10-47B-90 - Surrender of license upon discontinuance of business.
- Section 10-47B-91 - Monthly report by supplier--Information required.
- Section 10-47B-92 - Time for filing supplier's report.
- Section 10-47B-93 - Necessary information reported by supplier.
- Section 10-47B-94 - All fuel destined for South Dakota to be reported monthly by out-of-state supplier.
- Section 10-47B-95 - Monthly report required from importer.
- Section 10-47B-96 - Time for filing importer's report.
- Section 10-47B-97 - Necessary information reported by importer.
- Section 10-47B-98 - Monthly report required from terminal operator.
- Section 10-47B-99 - Time for filing terminal operator's report.
- Section 10-47B-100 - Necessary information reported by terminal operator.
- Section 10-47B-101 - Monthly report required from bulk plant operator.
- Section 10-47B-102 - Time for filing bulk plant operator's report.
- Section 10-47B-103 - Necessary information to be reported by bulk plant operator.
- Section 10-47B-104 - Monthly report required from exporter.
- Section 10-47B-105 - Time for filing exporter's report.
- Section 10-47B-106 - Necessary information reported by exporter.
- Section 10-47B-107 - Monthly report required from transporter.
- Section 10-47B-108 - Time for filing transporter's report--Request for specific information authorized.
- Section 10-47B-109 - Penalty for transporter's failure to report--Hearing.
- Section 10-47B-110 - Waiver of transporter's monthly reporting requirement.
- Section 10-47B-111 - Monthly report required from blender.
- Section 10-47B-112 - Time for filing blender's report.
- Section 10-47B-113 - Necessary information reported by blender.
- Section 10-47B-114 - Report required from highway contractor--Contract payment approval.
- Sections 10-47B-114.1, 10-47B-115 - Timely filing of highway contractor's report. Necessary information reported by highway contractor
- Section 10-47B-115.1 - Monthly report required from ethanol producer.
- Section 10-47B-115.2 - Time for filing ethanol producer's report.
- Section 10-47B-115.3 - Necessary information reported by ethanol producer.
- Section 10-47B-115.4 - Monthly report required from ethanol broker.
- Section 10-47B-115.5 - Time for filing ethanol broker's report.
- Section 10-47B-115.6 - Necessary information reported by ethanol broker.
- Section 10-47B-116 - Final report by licensee.
- Section 10-47B-117 - Aggregate reporting.
- Section 10-47B-118 - Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye addedor taxes unpaid--Penalty.
- Section 10-47B-119 - Tax refund to consumer for nonhighway use--Calculation of refund--Portion ofrefund deposited in value added agriculture subfund.
- Section 10-47B-119.1 - Tax refund for racing fuel used in organized racing events.
- Section 10-47B-119.2 - Tax refund for motor fuel that is integral component of product that is not motorfuel or special fuel.
- Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
- Section 10-47B-120.1 - Tax refund for methanol used to produce biodiesel.
- Section 10-47B-121 - Tax report credit available to blender--No refund.
- Section 10-47B-121.1 - Tax report credit allowed to blender for special fuel blended with biodiesel.
- Section 10-47B-122 - Tax refund to dealer for sale of fuel to approved tribal Indian school.
- Section 10-47B-123 - Tax refund to dealer for lost fuel.
- Section 10-47B-124 - Tax refund to retail dealer on fuel sold to federal government or defense supplycenter.
- Section 10-47B-125 - Tax refund available to licensed exporter.
- Section 10-47B-126 - Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
- Section 10-47B-127 - Tax refund to user of undyed special fuel for certain nonhighway uses--Calculationof refund.
- Section 10-47B-128 - Circumstances allowing tax refund for undyed special fuel used as heating oil.
- Section 10-47B-129 - Tax credit for special fuel exported in supply tank of qualified motor vehicle engagedin interstate commerce.
- Section 10-47B-130 - Credit for taxes mistakenly paid--Refund.
- Section 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrierrefrigeration units.
- Section 10-47B-131.1 - Refund of taxes on undyed special fuel used in process where dyed special fuelcannot be used.
- Section 10-47B-131.2 - Refund of taxes on motor fuel or undyed special fuel preempted by federal orconstitutional law.
- Section 10-47B-131.3 - Refund of taxes on undyed special fuel purchased during shortage of dyed specialfuel.
- Section 10-47B-132 - Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed dieselfuel--Conditions for refund.
- Section 10-47B-133 - Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
- Section 10-47B-134 - Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
- Section 10-47B-135 - No tax refund for certain uses of fuel.
- Section 10-47B-136 - Repealed.
- Section 10-47B-136.1 - Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
- Sections 10-47B-137, 10-47B-138 - Lost fuel--Requirements for tax refund. Refund claimant license required for tax refund--Application
- Section 10-47B-139 - Required information for tax refund claim.
- Section 10-47B-140 - Proof of tax payment required for tax refund.
- Section 10-47B-141 - Time limit to claim refund.
- Section 10-47B-142 - Additional proof required by secretary to establish validity of refund claim.
- Section 10-47B-143 - Rejection of fraudulent claim.
- Section 10-47B-144 - Interest on refund claim not refunded within required time period.
- Section 10-47B-145 - Rejection of tax refund claim--Assessment of tax against refund claimant.
- Section 10-47B-146 - Cooperation of state agencies--Information exchange with federal government andagencies of other states.
- Section 10-47B-147 - Interstate agreements or compacts authorized--Access to instruments.
- Section 10-47B-148 - Collection and distribution of tax, fee, penalty assessment, and interest assessment.
- Section 10-47B-149 - Monthly adjustment to motor fuel tax fund balance.
- Section 10-47B-150 - Taxes used in airplanes and aircraft transferred to state aeronautics fund.
- Section 10-47B-151 - Funds from motor fuel tax used to improve boating facilities.
- Section 10-47B-152 - Use of funds transferred to parks and recreation fund.
- Section 10-47B-153 - Improving boating facilities declared to be public purpose.
- Section 10-47B-154 - Unclaimed nonhighway agricultural motor fuel tax refunds to be used by coordinatednatural resources conservation program.
- Section 10-47B-155 - License revocation hearing--Written notice of revocation.
- Section 10-47B-156 - Sworn statement in lieu of verification of report before a notary public.
- Section 10-47B-157 - Record keeping required of licensee.
- Section 10-47B-158 - Additional records to be kept by liquid petroleum gas user or consumer refundclaimant.
- Section 10-47B-159 - Fuel transactions to be supported by sales/purchase invoice--Invoice paperspecification--Copies--Required information.
- Section 10-47B-160 - Examination of licensee by secretary--Reason for examination.
- Section 10-47B-161 - In-office review of refund claimant's or licensee's, records--Full field audit notprecluded.
- Section 10-47B-162 - Production incentive payment available to ethanol producers for ethyl alcohol fullyproduced in South Dakota--Eligibility payments limited--Proration.
- Section 10-47B-163 - Application for ethanol production incentive payment.
- Section 10-47B-164 - Appropriation of money in ethanol fuel fund--Excess cash transferred to statehighway fund.
- Section 10-47B-165 - Information required on ethanol production payment claim form.
- Section 10-47B-166 - Denaturing of ethyl alcohol required for production incentive payment--Methods ofdenaturing.
- Section 10-47B-167 - Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
- Section 10-47B-168 - Monthly report by liquid petroleum gas and natural gas vendor required.
- Section 10-47B-169 - Time for filing liquid petroleum gas and natural gas vendor's report.
- Section 10-47B-170 - Information required in report of liquid petroleum gas and natural gas vendors.
- Section 10-47B-171 - Report required of liquid petroleum gas users.
- Section 10-47B-172 - Advanced arrangements for paying taxes on special fuels.
- Section 10-47B-173 - Application for permanent fuel user license--Security required.
- Section 10-47B-174 - Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report byuser required.
- Section 10-47B-175 - Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
- Section 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund.
- Section 10-47B-176.1 - Repealed.
- Sections 10-47B-177, 10-47B-178 - Information required in interstate fuel user's report. Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agree
- Section 10-47B-179 - Calculating tax liability of interstate fuel user when user's records are inadequate.
- Section 10-47B-180 - Interstate fuel user required to keep operational records.
- Section 10-47B-180.1 - Records required of persons who store motor fuel--Penalties.
- Section 10-47B-181 - Supplier or bulk plant operator penalized for authorizing sales for export tounlicensed person.
- Section 10-47B-182 - Civil penalty for failure to issue required documents--Request for hearing.
- Section 10-47B-183 - Civil penalty against importer or transporter for importation or sale without validdocuments--Request for hearing.
- Section 10-47B-184 - Repealed.
- Section 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.
- Section 10-47B-186 - Penalty for inadequate records of bills-of-lading, diversion tickets, or drop loadtickets.
- Section 10-47B-187 - Penalties for assorted violations.
- Section 10-47B-188 - State officials authorized to withdraw fuel for testing.