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CHAPTER 10-47B

FUEL TAXATION

10-47B-1      Secretary to collect taxes.
10-47B-1.1      Point or location of sale or transfer.
10-47B-2      Promulgation of rules.
10-47B-3      Definition of terms.
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.
10-47B-4      Fuel excise tax rates.
10-47B-4.1      Repealed.
10-47B-4.2      Motor fuel and special fuel excise tax rate.
10-47B-4.3      Ethyl alcohol and methyl alcohol fuel excise tax rate.
10-47B-4.4      Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
10-47B-5      Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
10-47B-6      Excise tax on certain imported fuel.
10-47B-7      Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce.
10-47B-8      Excise tax on substances blended with motor fuel or undyed special fuel.
10-47B-9      Excise tax on unblended biodiesel--Exceptions.
10-47B-9.1      Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
10-47B-10      Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
10-47B-11      Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
10-47B-12      Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
10-47B-13      Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certain self-propelled highway construction machinery or vehicles.
10-47B-14 to 10-47B-17. Repealed.
10-47B-18      Repealed.
10-47B-19      Exemptions from fuel excise tax.
10-47B-20      Dye added to exempted special fuel.
10-47B-21      Remittance of excise tax on fuels imposed by ยง 10-47B-5.
10-47B-22      Remittance by importer of certain imported fuel--Exception.
10-47B-23      Remittance of tax when out-of-state supplier owns title to fuel.
10-47B-24      Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.
10-47B-25      Remittance of tax on ethyl alcohol and methyl alcohol.
10-47B-25.1      Remittance of tax on unblended biodiesel.
10-47B-26      Remittance of tax on fuel destined for another state but diverted or transferred in-state.
10-47B-27      Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
10-47B-28      Remittance of tax on liquid petroleum gas in vehicle used on public roads.
10-47B-29      Due date for remittance of excise taxes.
10-47B-30      Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.
10-47B-31      Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.
10-47B-32      Delayed payment of tax by wholesale distributor or retail dealer.
10-47B-33      Repealed.
10-47B-34      Percentage allowed to be retained to off-set administrative expenses of timely reporting.
10-47B-35      Distribution of amount retained for administrative expenses.
10-47B-36      Retention of administrative expenses not allowed for late reporting or remittance of tax.
10-47B-37      Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.
10-47B-38      Amount importer allowed to retain for timely remittance.
10-47B-39      Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
10-47B-40      Percent of remitted tax liquid petroleum vendor allowed to retain.
10-47B-41      Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax..
10-47B-42      Required taxes belong to state.
10-47B-43      Preparation and delivery of bill-of-lading setting out fuel destination.
10-47B-44      Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.
10-47B-45      Required documentation for importing motor fuel or special fuel.
10-47B-46      Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
10-47B-47      Required time period for retention of shipping papers by receiver of fuel.
10-47B-48      Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.
10-47B-49      Circumstances requiring issuance of diversion ticket.
10-47B-50      Issuance of drop load ticket--Copy of ticket.
10-47B-51      Reliance on transporter's intended destination state--Joint and several liability for fuel tax.
10-47B-52      Exemptions for bulk plant operator delivering fuel into tank wagon.
10-47B-53      Information required on bill-of-lading.
10-47B-54      Information required on diversion ticket.
10-47B-55      Information required on drop load ticket.
10-47B-56      Supplier's license required.
10-47B-57      Application for out-of-state supplier's license.
10-47B-58      Terminal operator's license required.
10-47B-59      Exporter's license required--Licensure in destination state required.
10-47B-60      Transporter's license required.
10-47B-61      Importer's license required.
10-47B-62      Blender's license required.
10-47B-63      Liquid petroleum gas vendor's license required.
10-47B-64      Compressed natural gas vendor's license required.
10-47B-64.5      Liquid natural gas vendor's license required.
10-47B-65      Marketer license for wholesale distributor or retail dealer.
10-47B-66      Liquid petroleum gas user's license required.
10-47B-67      Ethanol producer's license required.
10-47B-67.1      Biodiesel producer's license required.
10-47B-67.2      Methanol producer's license required.
10-47B-68      Bulk plant operator's license required.
10-47B-68.1      Ethanol broker's license required.


10-47B-69      Highway contractor fuel tax license required.
10-47B-70      Refund claimant license required.
10-47B-71      Information required on license form.
10-47B-72      Renewal of licenses.
10-47B-73      Reasons for refusal to issue license.
10-47B-74      Fuel license application process.
10-47B-75      Revocation and cancellation of license or permit--Hearing--Notice.
10-47B-76      Cancellation of license by written request.
10-47B-77      Cessation of business--Notice to secretary--Reports and payments due.
10-47B-78      Cancellation of license for non-activity--Request for hearing.
10-47B-79      Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
10-47B-80      Filing security concurrently with license application.
10-47B-81      Bond requirements.
10-47B-82      Form of security other than bond.
10-47B-83      Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.
10-47B-84      Determining amount of increased security.
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.
10-47B-86      Cancellation of bond.
10-47B-87      Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.
10-47B-88      Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.
10-47B-89      Display of license at place of business.
10-47B-90      Surrender of license upon discontinuance of business.
10-47B-91      Monthly report by supplier--Information required.
10-47B-92      Time for filing supplier's report.
10-47B-93      Necessary information reported by supplier.
10-47B-94      All fuel destined for South Dakota to be reported monthly by out-of-state supplier.
10-47B-95      Monthly report required from importer.
10-47B-96      Time for filing importer's report.
10-47B-97      Necessary information reported by importer.
10-47B-98      Monthly report required from terminal operator.
10-47B-99      Time for filing terminal operator's report.
10-47B-100      Necessary information reported by terminal operator.
10-47B-101      Monthly report required from bulk plant operator.
10-47B-102      Time for filing bulk plant operator's report.
10-47B-103      Necessary information to be reported by bulk plant operator.
10-47B-104      Monthly report required from exporter.
10-47B-105      Time for filing exporter's report.
10-47B-106      Necessary information reported by exporter.
10-47B-107      Monthly report required from transporter.
10-47B-108      Time for filing transporter's report--Request for specific information.
10-47B-109      Penalty for transporter's failure to report--Hearing.
10-47B-110      Waiver of certain reporting requirements.
10-47B-111      Monthly report required from blender.
10-47B-112      Time for filing blender's report.
10-47B-113      Necessary information reported by blender.
10-47B-114      Quarterly report required from highway contractor.
10-47B-114.1      Time for filing highway contractor's report.
10-47B-115      Necessary information reported by highway contractor.
10-47B-115.1      Monthly report required from ethanol producer.
10-47B-115.2      Time for filing ethanol producer's report.
10-47B-115.3      Necessary information reported by ethanol producer.
10-47B-115.4      Monthly report required from ethanol broker.
10-47B-115.5      Time for filing ethanol broker's report.
10-47B-115.6      Necessary information reported by ethanol broker.
10-47B-115.7      Monthly report required from methanol producer.
10-47B-115.8      Time for filing methanol producer's report.
10-47B-115.9      Necessary information reported by methanol producer.
10-47B-115.10      Monthly report required from biodiesel producer.
10-47B-115.11      Time for filing biodiesel producer's report.
10-47B-115.12      Necessary information reported by biodiesel producer.
10-47B-116      Final report by licensee.
10-47B-117      Aggregate reporting.
10-47B-118      Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.
10-47B-119      Repealed.
10-47B-119.1      Repealed.
10-47B-119.2      Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.
10-47B-120      Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
10-47B-120.1      Tax refund for methanol used to produce biodiesel.
10-47B-121      Tax report credit available to blender--No refund.
10-47B-121.1      Tax report credit allowed to blender for special fuel blended with biodiesel.
10-47B-122      Tax refund to dealer for sale of fuel to approved tribal Indian school.
10-47B-123      Tax refund to dealer for lost fuel.
10-47B-124      Tax refund to retail dealer on fuel sold to federal government or defense supply center.
10-47B-125      Tax refund available to licensed exporter.
10-47B-126      Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
10-47B-127      Repealed.
10-47B-128      Circumstances allowing tax refund for undyed special fuel used as heating oil.
10-47B-129      Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged in interstate commerce.
10-47B-130      Credit for taxes mistakenly paid--Refund.
10-47B-131      Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
10-47B-131.1      Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
10-47B-131.2      Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.
10-47B-131.3      Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
10-47B-132      Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed diesel fuel--Conditions for refund.
10-47B-133      Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
10-47B-134      Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
10-47B-135      No tax refund for certain uses of fuel.
10-47B-136      Repealed.
10-47B-136.1      Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
10-47B-137      Lost fuel--Requirements for tax refund.
10-47B-138 to 10-47B-142. Repealed.
10-47B-143      Rejection of fraudulent claim.
10-47B-144      Interest on refund claim not refunded within required time period.
10-47B-145      Rejection of tax refund claim--Assessment of tax against refund claimant.
10-47B-146      Cooperation of state agencies--Information exchange with federal government and agencies of other states.
10-47B-147      Interstate agreements or compacts authorized--Access to instruments.
10-47B-148      Collection and distribution of tax, fee, penalty assessment, and interest assessment.
10-47B-149      Monthly adjustment to motor fuel tax fund balance.
10-47B-149.1      Distribution to counties and townships.
10-47B-149.2      Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.
10-47B-150      Taxes used in airplanes and aircraft transferred to state aeronautics fund.
10-47B-151      Funds from motor fuel tax used to improve boating facilities.
10-47B-152      Use of funds transferred to parks and recreation fund.
10-47B-153      Improving boating facilities declared to be public purpose.
10-47B-154      Repealed.
10-47B-155      License revocation hearing--Written notice of revocation.
10-47B-156      Sworn statement in lieu of verification of report before a notary public.
10-47B-157      Record keeping required of licensee.
10-47B-158      Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
10-47B-159      Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
10-47B-160      Examination of licensee by secretary--Reason for examination.
10-47B-161      In-office review of refund claimant's or licensee's, records--Full field audit not precluded.
10-47B-162      Production incentive payments to ethanol producers for ethyl alcohol and to qualified biobutanol producers for biobutanol--Eligibility--Proration.
10-47B-163      Application for ethanol production incentive payment.
10-47B-164      Appropriation of money in ethanol fuel fund--Transfers of funds.
10-47B-164.1      Ethanol infrastructure incentive fund established.
10-47B-164.2      Promulgation of rules concerning the ethanol infrastructure incentive fund.
10-47B-165      Information required on ethanol production payment claim form.
10-47B-166      Denaturing of ethyl alcohol required for production incentive payment--Exception.
10-47B-167      Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
10-47B-168      Monthly report by liquid petroleum gas and natural gas vendors required.
10-47B-169      Time for filing liquid petroleum gas and natural gas vendor's report.
10-47B-170      Information required in report of liquid petroleum gas and natural gas vendors.
10-47B-170.1      Semiannual report required of liquid petroleum gas users.
10-47B-170.2      Time for filing liquid petroleum gas user's report.
10-47B-171      Information in liquid petroleum gas user's report.
10-47B-172      Advanced arrangements for paying taxes on special fuels.
10-47B-173      Application for permanent fuel user license--Security--Fees.
10-47B-174      Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.
10-47B-175      Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
10-47B-176      Determining tax liability of interstate fuel user licensee--Overpayment refund.
10-47B-176.1      Repealed.
10-47B-177      Information required in interstate fuel user's report.
10-47B-178      Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.
10-47B-179      Calculating tax liability of interstate fuel user when user's records are inadequate.
10-47B-180      Interstate fuel user required to keep operational records.
10-47B-180.1      Records required of persons who store motor fuel or special fuel--Penalties.
10-47B-181      Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
10-47B-182      Civil penalty for failure to issue required documents--Request for hearing.
10-47B-183      Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.
10-47B-184      Repealed.
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.
10-47B-186      Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.
10-47B-187      Penalties for violations.
10-47B-188      State officials authorized to withdraw fuel for testing.
10-47B-189      Refusal to allow inspection as misdemeanor.
10-47B-190      Electronic filing of returns and reports and electronic transfer of funds required--Exception.
10-47B-191      Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.


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