<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-172 - Advanced arrangements for paying fuel taxes.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se416b14ef4754834ab064a35b0fd249aNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se416b14ef4754834ab064a35b0fd249aSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se416b14ef4754834ab064a35b0fd249aCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se416b14ef4754834ab064a35b0fd249aStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont-000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se416b14ef4754834ab064a35b0fd249a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se416b14ef4754834ab064a35b0fd249aNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se416b14ef4754834ab064a35b0fd249aSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-47B-172 - Advanced arrangements for paying fuel taxes."><meta property="og:description" content="SDLRC Codified Law 10-47B-172 - Advanced arrangements for paying fuel taxes."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-47B-172"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se416b14ef4754834ab064a35b0fd249aNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-172" rel="noopener"><span class="se416b14ef4754834ab064a35b0fd249aSENU">10-47B-172</span></a><span xml:space="preserve" class="se416b14ef4754834ab064a35b0fd249aSENU">. </span><span class="se416b14ef4754834ab064a35b0fd249aCL">Advanced arrangements for paying fuel taxes.</span></p><p dir="ltr" class="se416b14ef4754834ab064a35b0fd249aStatute"><span xml:space="preserve" class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont">The purpose of this section and §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-173" rel="noopener"><span class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont">10-47B-173</span></a><span xml:space="preserve" class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-180" rel="noopener"><span class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont">10-47B-180</span></a><span class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont">, inclusive, is to provide an additional method of collecting the tax on motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, from interstate operators of qualified motor vehicles commensurate with their operations on South Dakota highways. No person may bring into this state, in the fuel supply tanks of a licensed qualified motor vehicle, or in any other container regardless of whether it is connected to the motor of the qualified vehicle, any motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, to be used in the operation of the qualified vehicle in this state, unless advance arrangements have been made for payment of this state's fuel tax on all fuel consumed. These advance arrangements may include the obtaining of either a permanent interstate fuel user license or a temporary single</span><span class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont-000000">-</span><span class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont">trip fuel permit issued by the department or its authorized agent, or authorization to operate under the provisions of an interstate compact or reciprocal agreement.</span></p><p dir="ltr" class="se416b14ef4754834ab064a35b0fd249aNormal"><span xml:space="preserve" class="se416b14ef4754834ab064a35b0fd249a000001"> </span></p><p dir="ltr" class="se416b14ef4754834ab064a35b0fd249aNoIndent"><span xml:space="preserve" class="se416b14ef4754834ab064a35b0fd249aDefaultParagraphFont-000002">Source: </span><span class="se416b14ef4754834ab064a35b0fd249aSCL">SL 1995, ch 71, § 169; SL 2023, ch 34, § 3.</span></p></div></body></html>