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    10-47B-4.1. Repealed by SL 2013, ch 60, § 1.

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    10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27 to 30.

10-47B-18    10-47B-18. Repealed by SL 1999, ch 58, § 5.

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 § 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    10-47B-33. Repealed by SL 2013, ch 59, § 4.

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    10-47B-119. Repealed by SL 2011, ch 61, § 1.

10-47B-119.1    10-47B-119.1. Repealed by SL 2011, ch 61, § 9.

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    10-47B-127. Repealed by SL 2011, ch 61, § 10.

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--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    10-47B-136. Repealed by SL 2009, ch 55, § 28.

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    10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§ 11 to 15.

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    10-47B-154. Repealed by SL 2011, ch 61, § 16.

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-164.3    Transfer of funds to state highway 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    10-47B-176.1. Repealed by 1st SS 1997, ch 1, § 2.

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    10-47B-184. Repealed by SL 2009, ch 55, § 30.

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.