Secretary to collect taxes.
Point or location of sale or transfer.
Promulgation of rules.
Definition of terms.
Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities
larger than required for denaturing--Natural gasoline blended products.
Fuel excise tax rates.
Motor fuel and special fuel excise tax rate.
Ethyl alcohol and methyl alcohol fuel excise tax rate.
Tax on biodiesel and biodiesel blends after production facilities reach certain name
plate capacity and production level.
Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
Excise tax on certain imported fuel.
Excise tax on special fuel in supply tank of qualified motor vehicles involved in
Excise tax on substances blended with motor fuel or undyed special fuel.
Excise tax on unblended biodiesel--Exceptions.
Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
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 Repealed.
Exemptions from fuel excise tax.
Dye added to exempted special fuel.
Remittance of excise tax on fuels imposed by § 10-47B-5.
Remittance by importer of certain imported fuel--Exception.
Remittance of tax when out-of-state supplier owns title to fuel.
Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed
Remittance of tax on ethyl alcohol and methyl alcohol.
Remittance of tax on unblended biodiesel.
Remittance of tax on fuel destined for another state but diverted or transferred
Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural
Remittance of tax on liquid petroleum gas in vehicle used on public roads.
Due date for remittance of excise taxes.
Calculation and payment of tax on special fuel used by qualified motor vehicles in
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.
Percentage allowed to be retained to off-set administrative expenses of timely
Distribution of amount retained for administrative expenses.
Retention of administrative expenses not allowed for late reporting or remittance of
Percentage supplier allowed to retain if payment is late from wholesale distributor,
retail dealer, or end user.
Amount importer allowed to retain for timely remittance.
Payment by exporter of administrative cost allowance on refunded tax for fuel
diverted to out-of-state location.
Percent of remitted tax liquid petroleum vendor allowed to retain.
Joint and several liability of officers, managers, or partners with entity for filing
returns and payment of tax..
Required taxes belong to state.
Preparation and delivery of bill-of-lading setting out fuel destination.
Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets
or drop load tickets also required.
Required documentation for importing motor fuel or special fuel.
Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
Required time period for retention of shipping papers by receiver of fuel.
Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket
Circumstances requiring issuance of diversion ticket.
Issuance of drop load ticket--Copy of ticket.
Reliance on transporter's intended destination state--Joint and several liability for fuel
Exemptions for bulk plant operator delivering fuel into tank wagon.
Information required on bill-of-lading.
Information required on diversion ticket.
Information required on drop load ticket.
Supplier's license required.
Application for out-of-state supplier's license.
Terminal operator's license required.
Exporter's license required--Licensure in destination state required.
Transporter's license required.
Importer's license required.
Blender's license required.
Liquid petroleum gas vendor's license required.
Compressed natural gas vendor's license required.
Liquid natural gas vendor's license required.
Marketer license for wholesale distributor or retail dealer.
Liquid petroleum gas user's license required.
Ethanol producer's license required.
Biodiesel producer's license required.
Methanol producer's license required.
Bulk plant operator's license required.
Ethanol broker's license required.
Highway contractor fuel tax license required.
Refund claimant license required.
Information required on license form.
Renewal of licenses.
Reasons for refusal to issue license.
Fuel license application process.
Revocation and cancellation of license or permit--Hearing--Notice.
Cancellation of license by written request.
Cessation of business--Notice to secretary--Reports and payments due.
Cancellation of license for non-activity--Request for hearing.
Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
Filing security concurrently with license application.
Form of security other than bond.
Reasons for requiring increase in amount of security or bond--Notice--Cancellation
Determining amount of increased security.
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.
Cancellation of bond.
Surety company to send bond form, rider, amendment, or cancellation notice to
department by registered mail.
Decrease in bond amount, or waiver of bond, upon demonstration of financial
Display of license at place of business.
Surrender of license upon discontinuance of business.
Monthly report by supplier--Information required.
Time for filing supplier's report.
Necessary information reported by supplier.
All fuel destined for South Dakota to be reported monthly by out-of-state supplier.
Monthly report required from importer.
Time for filing importer's report.
Necessary information reported by importer.
Monthly report required from terminal operator.
Time for filing terminal operator's report.
Necessary information reported by terminal operator.
Monthly report required from bulk plant operator.
Time for filing bulk plant operator's report.
Necessary information to be reported by bulk plant operator.
Monthly report required from exporter.
Time for filing exporter's report.
Necessary information reported by exporter.
Monthly report required from transporter.
Time for filing transporter's report--Request for specific information.
Penalty for transporter's failure to report--Hearing.
Waiver of certain reporting requirements.
Monthly report required from blender.
Time for filing blender's report.
Necessary information reported by blender.
Quarterly report required from highway contractor.
Time for filing highway contractor's report.
Necessary information reported by highway contractor.
Monthly report required from ethanol producer.
Time for filing ethanol producer's report.
Necessary information reported by ethanol producer.
Monthly report required from ethanol broker.
Time for filing ethanol broker's report.
Necessary information reported by ethanol broker.
Monthly report required from methanol producer.
Time for filing methanol producer's report.
Necessary information reported by methanol producer.
Monthly report required from biodiesel producer.
Time for filing biodiesel producer's report.
Necessary information reported by biodiesel producer.
Final report by licensee.
Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added
or taxes unpaid--Penalty.
Tax refund for motor fuel that is integral component of product that is not motor
fuel or special fuel.
Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
Tax refund for methanol used to produce biodiesel.
Tax report credit available to blender--No refund.
Tax report credit allowed to blender for special fuel blended with biodiesel.
Tax refund to dealer for sale of fuel to approved tribal Indian school.
Tax refund to dealer for lost fuel.
Tax refund to retail dealer on fuel sold to federal government or defense supply
Tax refund available to licensed exporter.
Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
Circumstances allowing tax refund for undyed special fuel used as heating oil.
Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged
in interstate commerce.
Credit for taxes mistakenly paid--Refund.
Tax refund to dealer for undyed special fuel delivered to certain motor carrier
Refund of taxes on undyed special fuel used in process where dyed special fuel
cannot be used.
Refund of taxes on motor fuel or undyed special fuel preempted by federal or
Refund of taxes on undyed special fuel purchased during shortage of dyed special
Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed diesel
fuel--Conditions for refund.
Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
No tax refund for certain uses of fuel.
Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
Lost fuel--Requirements for tax refund.
to 10-47B-142. Repealed.
Rejection of fraudulent claim.
Interest on refund claim not refunded within required time period.
Rejection of tax refund claim--Assessment of tax against refund claimant.
Cooperation of state agencies--Information exchange with federal government and
agencies of other states.
Interstate agreements or compacts authorized--Access to instruments.
Collection and distribution of tax, fee, penalty assessment, and interest assessment.
Monthly adjustment to motor fuel tax fund balance.
Distribution to counties and townships.
Amount of motor fuel taxes collected annually on motor fuel for nonhighway
Taxes used in airplanes and aircraft transferred to state aeronautics fund.
Funds from motor fuel tax used to improve boating facilities.
Use of funds transferred to parks and recreation fund.
Improving boating facilities declared to be public purpose.
License revocation hearing--Written notice of revocation.
Sworn statement in lieu of verification of report before a notary public.
Record keeping required of licensee.
Additional records to be kept by liquid petroleum gas user or consumer refund
Fuel transactions to be supported by sales/purchase invoice--Copies--Required
Examination of licensee by secretary--Reason for examination.
In-office review of refund claimant's or licensee's, records--Full field audit not
Production incentive payments to ethanol producers for ethyl alcohol and to qualified
biobutanol producers for biobutanol--Eligibility--Proration.
Application for ethanol production incentive payment.
Appropriation of money in ethanol fuel fund--Transfers of funds.
Ethanol infrastructure incentive fund established
Promulgation of rules concerning the ethanol infrastructure incentive fund.
Transfer of funds to state highway fund.
Information required on ethanol production payment claim form.
Denaturing of ethyl alcohol required for production incentive payment--Exception.
Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
Monthly report by liquid petroleum gas and natural gas vendors required.
Time for filing liquid petroleum gas and natural gas vendor's report.
Information required in report of liquid petroleum gas and natural gas vendors.
Semiannual report required of liquid petroleum gas users.
Time for filing liquid petroleum gas user's report.
Information in liquid petroleum gas user's report.
Advanced arrangements for paying taxes on special fuels.
Application for permanent fuel user license--Security--Fees.
Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by
Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
Determining tax liability of interstate fuel user licensee--Overpayment refund.
Information required in interstate fuel user's report.
Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.
Calculating tax liability of interstate fuel user when user's records are inadequate.
Interstate fuel user required to keep operational records.
Records required of persons who store motor fuel or special fuel--Penalties.
Supplier or bulk plant operator penalized for authorizing sales for export to
Civil penalty for failure to issue required documents--Request for hearing.
Civil penalty against importer or transporter for importation or sale without valid
documents--Request for hearing.
Civil penalty for operation of vehicle with certain dyed special fuels--Request for
hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.
Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load
Penalties for violations.
State officials authorized to withdraw fuel for testing.
Refusal to allow inspection as misdemeanor.
Electronic filing of returns and reports and electronic transfer of funds required--Exception.
Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.
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