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 Repealed by SL 2013, ch 60, § 1.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 Fuel excise tax--Fuel types--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--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 Repealed by SL 2015, ch 165, §§ 27 to 30.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 Repealed by SL 1999, ch 58, § 5.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--Fuel types--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 Repealed.
10-47B-163 Repealed.
10-47B-164 Repealed.
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 Repealed.
10-47B-166 Repealed.
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 fuel taxes.
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.
10-47B-192 E15 fuel tax refund--Administration--Promulgation of rules.
10-47B-1. Secretary to collect taxes.
The secretary shall administer this chapter and the collection of tax imposed by this chapter.
Source: SL 1995, ch 71, § 1.
10-47B-1.1. Point or location of sale or transfer.
For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or location of sale or transfer is otherwise clearly indicated on the sale's invoice.
Source: SL 1999, ch 58, § 51.
10-47B-2. Promulgation of rules.
The secretary may promulgate rules pursuant to chapter 1-26 concerning the requirements for taxpayer licensing, bonding, auditing, recordkeeping, forms and procedures, reporting and payment, enforcement and collection, deductions, refunds, credits and reimbursements, tax paid and tax unpaid purchases of fuel, and the application of tax and exemptions. These rules may address interstate fuel taxation agreements, exchange of information, ethyl alcohol production and production payments, or fuel tax refund programs. All fuel tax administrative rules promulgated prior to the implementation of this chapter are hereby repealed.
Source: SL 1995, ch 71, § 2.
10-47B-3. Definition of terms.
Terms used in this chapter mean:
(1) "ASTM," the American Society for Testing and Materials, a private organization that utilizes committees of industry representatives and regulators to develop product quality standards and test methods to be used by industries, regulator agencies, and purchasing agents;
(1A) "Aviation gasoline," a motor fuel that is formulated and produced specifically for use in aircraft;
(1B) "Biobutanol," butyl alcohol produced from cereal grains;
(1C) "Biodiesel," a fuel that is comprised of:
(a) Mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of the American Society of Testing and Materials D 6751 as of January 1, 2008;
(b) A derivative of any organic material, without regard to the process used, that meets the registration requirements for fuels and chemicals established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545) as of January 1, 2008, and the American Society of Testing and Materials (ASTM) D975 or D396 as of January 1, 2008, but does not include oil, natural gas, or coal (including lignite), or any products thereof; or
(c) Both;
(1D) "Biodiesel blend," a blended special fuel containing a minimum of five percent by volume of biodiesel;
(1E) "Biodiesel producer," a person who engages in the business of producing biodiesel for sale, use, or distribution;
(2) "Blender," a person engaged in the activity of making blends. A person need not be a blender to mix two or more substances that have previously been subject to the fuel excise tax imposed by this chapter. A person need not be a blender to mix two or more substances that have not been subject to the fuel excise tax imposed by this chapter if the mixed product does not result in producing a motor fuel or special fuel;
(3) "Blends," one or more petroleum products, mixed with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. The term does not include those blends that occur in the process of refining by the original refiner of crude petroleum or by the blending of products known as lubricating oil and greases. The term does not apply to fuel additives which have been subject to sales or use tax imposed by chapters 10-45 and 10-46, or to dye;
(3A) "Book transfer," a transaction in which a product is transferred from one supplier or out-of-state supplier or position holder to another, if:
(a) The transaction includes a transfer from the person who holds the inventory position for motor fuel or special fuel in the terminal as indicated in the records of the terminal operator; and
(b) The transfer is completed within the terminal at the time of the removal from the terminal for delivery to a customer of the transferee. The bill of lading issued by the terminal operator must indicate the transferee as the supplier or shipper;
(4) "Bulk container" or "bulk cargo area," any tank, vessel, or container used to store or transport fuel. This term does not include a supply tank that is mounted on a motor vehicle and connected to the engine of that motor vehicle;
(5) "Bulk plant," a motor fuel or special fuel storage facility, other than a terminal, that is primarily used for redistribution of motor fuel or special fuel by a transport truck, tank wagon, or rail car;
(5A) "Bulk plant operator," a person who has responsibility and physical control over the operation of a bulk plant;
(6) "Compressed natural gas," natural gas which has been compressed, but not to a liquid state, for use as a motor vehicle fuel and which for purposes of taxation as a motor vehicle fuel, must be converted to equivalent liquid gallons of gasoline at the rate of 126.67 cubic feet of natural gas as its natural service delivery line pressure to equal one volumetric gross gallon of gasoline;
(7) "Compressed natural gas vendor," a person engaged in the business of selling compressed natural gas for use in the engine fuel supply tanks of motor vehicles and is regulated by the Public Utilities Commission;
(7A) "Consignee," the first person to hold title to fuel after it is withdrawn at a terminal rack or bulk plant and delivered into a bulk cargo area of a transport truck or railcar. The name of the consignee must be identified and prominently displayed on the bill of lading;
(8) "Department," the Department of Revenue;
(9) "Destination state," the state for which a motor vehicle, railcar, or barge is destined for off-loading of motor fuel or special fuel from its bulk cargo area by the consignee into storage facilities for consumption or resale. If title of the fuel passes from the consignee to another party prior to off-loading, the destination state is the state in which title passes. The destination state must be identified and prominently displayed on the bill of lading. If the destination state is not prominently displayed on the bill of lading, it is presumed that South Dakota is the destination state;
(10) "Ethanol blend," a blended motor fuel containing ethyl alcohol of at least ninety-nine percent purity typically derived from agricultural products that are blended exclusively with a product commonly or commercially known or sold as gasoline;
(10A) "Ethanol broker," any person who engages in the business of marketing ethyl alcohol produced by ethanol producers located in South Dakota;
(11) Repealed by SL 2009, ch 55, § 3;
(12) "Ethanol producer," any person who engages in the business of producing ethyl alcohol for sale, use, or distribution;
(12A) "Ethyl alcohol," a motor fuel typically derived from agricultural products that has been denatured as prescribed in § 10-47B-166. This definition does not apply to § 10-47B-162;
(13) "Export," with respect:
(a) To a seller, when the seller's motor fuel or special fuel is delivered out-of-state by or for the seller; and
(b) To a purchaser, when the purchaser's motor fuel or special fuel is delivered out-of-state by or for the purchaser;
(14) "Exporter," any person, who purchases or owns motor fuel or special fuel in this state and transports or delivers or causes the fuel to be transported or delivered to another state or country by any means other than a pipeline;
(14A) "Fuel additive," a product purchased or acquired for the purpose of adding it to motor fuel or special fuel which was formulated and produced exclusively to enhance the performance or quality of the fuel. The term does not include kerosene;
(15) "Gallon," for purposes of fuel taxation, a United States gallon measured on a gross volume basis. Temperature adjusted or net gallons of measurement are not acceptable as units of measurement for taxation purposes unless used for the calculation of liquid petroleum gas, compressed natural gas, or liquid natural gas;
(16) "Gasoline," a fuel product commonly or commercially known or sold as gasoline or reformulated gasoline, which has not been blended with alcohol, naphtha, or any other fuel products such as casinghead, absorption, drip, or natural gasolines;
(17) "Heating fuel," a special fuel that is burned in a boiler furnace, or stove for heating or industrial processing purposes;
(18) "Highway construction work," all work which is performed in any capacity to propel vehicles, machinery, or equipment within the right-of-way in the construction, reconstruction, repair, or maintenance of public highways;
(18A) "Highway contractor," any person engaged in the activity of highway construction work in this state. The term does not include any person who only owns and operates motor vehicles within the right-of-way hauling gravel or concrete and does not own or operate off-road machinery in the highway construction work;
(19) "Import," with respect:
(a) To a seller, when the seller's motor fuel or special fuel is delivered into South Dakota from out-of-state by or for the seller; and
(b) To a purchaser, when the purchaser's motor fuel or special fuel is delivered into South Dakota from out-of-state by or for the purchaser;
(20) "Importer," any person who purchases or owns motor fuel or special fuel in another state or country and transports or delivers or causes the fuel to be transported or delivered into this state by any means other than pipeline;
(21) "Jet fuel," a special fuel that is formulated and produced specifically for use in jet aircraft;
(22) "Liquid," any substance that is liquid in excess of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds per square inch absolute;
(22A) "Liquid natural gas," natural gas which has been cooled to approximately -260 degrees Fahrenheit and is in a liquid state, for use as a motor vehicle fuel and which for purposes of taxation as a motor vehicle fuel, shall be converted to equivalent liquid gallons of gasoline at the rate of 1.5536 gallons of liquid natural gas to equal one volumetric gross gallon of gasoline;
(22B) "Liquid natural gas vendor," any person engaged in the business of selling liquid natural gas for use in the engine fuel supply tanks of motor vehicles;
(23) "Liquid petroleum gas," liquid petroleum gas (LPG) when used as a motor vehicle fuel shall be converted for purposes of taxation to equivalent liquid gross gallons using the conversion factor of 4.24 pounds per gallon of liquid at sixty degrees Fahrenheit;
(24) "Liquid petroleum gas user" a person who uses liquid petroleum gas in the engine fuel supply tank of a motor vehicle and wishes to purchase liquid petroleum gas in bulk into a storage tank which has a delivery hose attached thereto on a tax unpaid basis in this state;
(25) "Liquid petroleum gas vendor," a person engaged in the business of selling liquid petroleum gas, wholesale or retail, for use in the engine fuel supply tank of a motor vehicle in this state or has the capability of selling liquid petroleum gas for use in the engine fuel supply tank of a motor vehicle. The term applies to any vendor who uses LPG in a motor vehicle;
(26) Repealed by SL 2009, ch 55, § 8.
(26A) "Marketer," any person who is engaged in business as a wholesale distributor or retail dealer;
(26B) "Methanol producer," any person who engages in the business of producing methyl alcohol for sale, use, or distribution;
(26C) "Methyl alcohol," a motor fuel typically derived from wood products;
(27) "Motor fuel," includes:
(a) All products commonly or commercially known or sold as gasoline, ethyl alcohol, methyl alcohol, and all gasoline blends. These products may include in some quantity casinghead, absorption, natural gasoline, benzol, benzene, naphtha, except that flashing above one hundred degrees Fahrenheit, and Tagliabue closed cup test, which is sold and used only as cleaner's or painter's solvent; and
(b) Any liquid prepared, advertised, offered for sale, or sold for use as commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene, and similar petroleum products (American Society of Testing Material Designation D-86) shows not less than ten percent distilled (recovered) below three hundred forty-seven degrees Fahrenheit and not less than ninety-five percent distilled (recovered) below four hundred sixty-four degrees Fahrenheit;
(c) The term does not include liquefied gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds per square inch absolute;
(28) "Motor vehicle," includes all vehicles that are required to be registered and licensed by a jurisdiction and are designed for use upon public roads and highways. Self-propelled agricultural application units, as defined in § 32-5B-2.2, that are not designed for use upon the public roads and highways, are not included in this definition;
(29) "Nonhighway agricultural use," fuel used off the public highways and roads of this state for producing, raising or growing, and harvesting of food or fiber upon agricultural land, including dairy products, livestock, and crops. The services of custom harvesters, pesticide and fertilizer applicators, hay grinders, and cultivators are considered agricultural purposes;
(30) "Nonhighway commercial use," fuel used off the public highways and roads of this state for business purposes other than a nonhighway agricultural use. Recreational vehicles including snowmobiles, go-carts, golf carts, bumper boats, and similar vehicles are not included in this definition;
(31) "Out-of-state supplier," any person who does not meet the geographic jurisdictional connections to this state required of a supplier, and is registered under Section 4101 of the Internal Revenue Code;
(32) "Person," a natural person, a partnership, a limited partnership, a joint venture, a firm, an association, a corporation, a cooperative, a representative appointed by a court, the state, a political subdivision, or any other entity, group, or syndicate;
(33) "Petroex number," a string of alpha or numeric characters that are used to communicate transactional information between a transporter or consignee and a supplier;
(33A) "Public highways or roads," any way or place of whatever nature, including waterways and snowmobile trails, which are open to the use of the public as a matter of right for the purpose of vehicular, snowmobile, or watercraft travel, even if the way or place is temporarily closed for the purpose of construction, reconstruction, maintenance, or repair;
(33B) "Qualified biobutanol producer," any person who engages in the business of producing biobutanol for sale, use, or distribution and who produced qualified ethyl alcohol on or before December 31, 2006, and is therefore eligible for receiving incentive payments for the production of ethyl alcohol under § 10-47B-162;
(34) "Qualified motor vehicle," a motor vehicle used, designed, or maintained for the transportation of persons or property and:
(a) Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds;
(b) Having three or more axles regardless of weight; or
(c) Is used in combination when the weight of such combination exceeds twenty-six thousand pounds gross vehicle weight. The term does not include recreational vehicles used for pleasure;
(34A) "Racing fuel," a motor or special fuel that is specifically produced for use in race cars;
(35) "Rack," a dock, a platform, or an open bay with metered pipes, hoses or both that is used for delivering motor fuel or special fuel from a refinery or terminal into the cargo area of a motor vehicle, rail car, marine vessel, or aircraft for subsequent transfer or use into the engine fuel supply tank of a locomotive or any self-propelled vehicle. The term includes a pipe, series of pipes, or pipeline used to withdraw motor fuel or special fuel from one pipeline system to another pipeline system or storage facility, if the fuel withdrawn is committed for sale or use in this state;
(36) "Retail dealer," a person who sells or distributes motor fuel or special fuel to the end user within this state;
(37) "Sale," the title of fuel passed from the seller to the buyer for consideration;
(38) "Secretary," the secretary of the Department of Revenue;
(39) "Special fuel," all combustible gases and liquids that are:
(a) Suitable for the generation of power in an internal combustion engine or motor; or
(b) Used exclusively for heating, industrial, or farm purposes other than for the operation of a motor vehicle.
The term includes diesel fuel, fuel oil, heating fuel, biodiesel, all special fuel blends, and all kerosene products except K-1. The term does not include motor fuel, liquid petroleum gas, liquid natural gas, compressed natural gas, or natural gas which is not compressed natural gas. The term, special use fuel, is synonymous with the term, special fuel;
(40) "Supplier or shipper," a person that imports or acquires upon import into this state motor fuel or special fuel by pipeline or marine vessel from another state, territory, or possession of the United States into a terminal within this state, or that imports motor fuel or special fuel into this state from a foreign country or that produces, manufactures, or refines motor fuel or special fuel within this state, or that owns motor fuel or special fuel in the pipeline and terminal distribution system in this state and makes sales or authorizes removal of motor fuel or special fuel from a terminal in this state at the rack or is the receiving exchange partner in a two party exchange or the final transferee in a book transfer, and is subject to the general taxing or police jurisdiction of this state, or is required to be registered under Section 4101 of the Internal Revenue Code for transactions in taxable fuels in the bulk distribution system. The person need not be required to be registered under Section 4101 of the Internal Revenue Code if operating as a railroad company or utility company. A terminal operator may not be considered a supplier merely because the terminal operator handles motor fuel or special fuel consigned to it within a terminal. The name of the supplier or shipper must be identified and prominently displayed on the bill of lading;
(41) "Tank wagon," a vehicle designed to transport motor fuel or special fuel in bulk, in lots of four thousand two hundred gallons or less;
(42) "Terminal," a fuel refinery or storage and distribution facility that is supplied by pipeline or marine vessel, from which motor fuel or special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable fuels free of federal fuel taxes;
(43) "Terminal operator," the person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal;
(44) "Transfer in bulk into or within a terminal" includes the following:
(a) A marine barge movement of fuel from a refinery or terminal to a terminal;
(b) Pipeline movements of fuel from a refinery or terminal to terminal;
(c) Book transfers of product within a terminal between suppliers, out-of-state suppliers, or position holders before completion of the removal of the fuel across the terminal rack;
(d) Two-party exchanges between licensed suppliers and out-of-state suppliers or position holders;
(45) "Transmix," the buffer between two different products in a pipeline shipment, or a mix of two different products within a refinery or terminal that results in an off-grade mixture;
(46) "Transporter or carrier," any person who engages in the activity of interstate or intrastate movement of fuel within this state by transport truck, rail car, or by any other means in quantities of over four thousand two hundred gallons. The term does not include persons who transport fuel by pipeline or barge. The name of the transporter or carrier must be identified and prominently displayed on the bill of lading;
(47) "Transport truck," a vehicle, a combination of vehicles, or railcar designed to transport motor fuel or special fuel in bulk, in lots greater than four thousand two hundred gallons;
(48) "Two-party exchange," a transaction in which a product is transferred from one supplier or out-of-state supplier or position holder to another in exchange for another product, sometimes located at a different location, if:
(a) The transaction includes a transfer from the person who holds the original inventory position for motor fuel or special fuel in the terminal as indicated in the records of the terminal operator; and
(b) The exchange transaction is completed before removal from the terminal by the receiving exchange partner. The bill of lading issued by the terminal operator must indicate the receiving exchange partner as the supplier or shipper;
(49) "Wholesale distributor," any person who purchases motor fuel or special fuel from a supplier or another wholesale distributor, or removes the fuel from a terminal at the rack, for subsequent sale to another wholesale distributor or retail dealer.
Source: SL 1995, ch 71, § 3; SL 1996, ch 90, §§ 1, 2, 3, 4; SL 1999, ch 58, § 1; SL 2003, ch 68, § 1; SL 2003, ch 69, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 97, § 5; SL 2006, ch 59, §§ 1, 2; SL 2008, ch 54, §§ 1, 2; SL 2009, ch 55, §§ 1 to 10; SL 2010, ch 66, §§ 1, 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 71, §§ 1, 2; SL 2013, ch 59, §§ 1 to 3; SL 2014, ch 64, §§ 1 to 5; SL 2022, ch 94, § 1.
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.
The blending of casinghead or natural gasoline is not permitted in an ethanol blend fuel product in quantities larger than required to denature the ethyl alcohol. Notwithstanding this prohibition, a natural gasoline blended product can be made by blending natural gasoline and ethyl alcohol. The natural gasoline blended product shall contain no more than twenty-five percent of natural gasoline and shall contain no less than seventy-five percent of ethyl alcohol. The natural gasoline blended product may only be further blended using gasoline.
Source: SL 2010, ch 66, § 2.
10-47B-4. Fuel excise tax rates.
The fuel excise tax rates for the tax imposed by this chapter are as follows:
(1) Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to § 10-47B-4.2;
(2) Special fuel (except jet fuel)-- as provided pursuant to § 10-47B-4.2;
(3) Aviation gasoline--$.06 per gallon;
(4) Jet fuel--$.04 per gallon;
(5) Liquid petroleum gas--$.20 per gallon;
(6) Compressed natural gas--$.10 per gallon;
(7) Ethyl alcohol and methyl alcohol-- as provided pursuant to § 10-47B-4.3;
(8) Liquid natural gas--$.14 per gallon; and
(9) Biodiesel and biodiesel blends--as provided pursuant to § 10-47B-4.2, except when the conditions as provided in § 10-47B-4.4 are met.
Source: SL 1995, ch 71, § 4; 1st SS 1997, ch 1, § 1; SL 1999, ch 59, § 1; SL 2009, ch 55, § 11; SL 2014, ch 64, § 6; SL 2015, ch 165, § 7, eff. Apr. 1, 2015.
10-47B-4.2. Motor fuel and special fuel excise tax rate.
The fuel excise tax rate for motor fuel and special fuel is $.28 per gallon.
Source: SL 2015, ch 165, § 8, eff. Apr. 1, 2015.
10-47B-4.3. Ethyl alcohol and methyl alcohol fuel excise tax rate.
The fuel excise tax rate for ethyl alcohol and methyl alcohol fuel is $.14 per gallon.
Source: SL 2015, ch 165, § 9, eff. Apr. 1, 2015.
10-47B-4.4. Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
The tax imposed by § 10-47B-4 on biodiesel or biodiesel blends shall be reduced by two cents per gallon in the quarter after biodiesel production facilities in South Dakota reach a name plate capacity of at least twenty million gallons per year and fully produce at least ten million gallons of biodiesel within one year as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the rate of tax applied by § 10-47B-4. The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the effective date of the repeal of this section.
Source: SL 2015, ch 165, § 10, eff. Apr. 1, 2015.
10-47B-5. Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 5; SL 1996, ch 90, § 5; SL 1999, ch 58, § 2; SL 2004, ch 97, § 1; SL 2009, ch 55, § 13.
10-47B-6. Excise tax on certain imported fuel.
A fuel excise tax is imposed on all motor fuel or special fuel, except unblended biodiesel, imported into this state in the bulk cargo area of any motor vehicle, vessel rail car, or trailer by any means other than through a terminal located in this state, upon its entry into this state. The tax imposed shall be at the rate provided for in § 10-47B-4.
If the motor fuel imported into this state contains ethyl alcohol or methyl alcohol, the importer shall provide documentation as required by the secretary of the number of gallons that are ethyl alcohol, the number of gallons that are methyl alcohol, the number of gallons that are gasoline, or the number of gallons of any other motor fuel that are contained therein.
Source: SL 1995, ch 71, § 6; SL 2004, ch 97, § 2; SL 2009, ch 55, § 14.
10-47B-7. Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.
A fuel excise tax is imposed on all motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in § 10-47B-4.
Source: SL 1995, ch 71, § 7; SL 2023, ch 34, § 1.
10-47B-8. Excise tax on substances blended with motor fuel or undyed special fuel.
A fuel excise tax is imposed on all substances blended with motor fuel or undyed special fuel unless the substance has previously been taxed by the provisions of this chapter. The tax imposed shall be at the rate provided for in § 10-47B-4 of the dominant motor fuel or undyed special fuel with which the substance is blended.
Source: SL 1995, ch 71, § 8; SL 2009, ch 55, § 15.
10-47B-9. Excise tax on unblended biodiesel--Exceptions.
A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to export to that state. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 9; SL 1999, ch 58, § 3; SL 2004, ch 97, § 3; SL 2008, ch 54, § 7; SL 2009, ch 55, § 16.
10-47B-9.1. Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
A fuel excise tax is imposed on ethyl alcohol or methyl alcohol sold by an ethanol producer, methanol producer, supplier, importer, or ethanol broker, unless the sale is made to a licensed exporter for export to another state who is specifically licensed to export to that state. Notwithstanding this provision, no fuel excise tax is imposed on ethyl alcohol that is sold by an ethanol producer to a licensed ethanol broker. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 2009, ch 55, § 17; SL 2010, ch 66, § 4.
10-47B-10. Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
A fuel excise tax is imposed on all motor fuel or special fuel which has been removed from a terminal in this state at the rack, or removed from an ethanol producer's plant in this state, by a licensed exporter for which the bill of lading issued for the fuel by the terminal operator or ethanol producer indicates a destination state other than South Dakota, and the fuel is later diverted by the exporter to a destination within this state for off-loading or is transferred or sold to another person within this state prior to off-loading in any destination state. This tax is not imposed if the fuel is biodiesel and the exporter is also licensed as a blender or supplier. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 10; SL 1996, ch 90, § 6; SL 1999, ch 58, § 4; SL 2004, ch 97, § 4; SL 2009, ch 55, § 18; SL 2010, ch 66, § 5.
10-47B-11. Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 11; SL 2009, ch 55, § 19; SL 2014, ch 64, § 8.
10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 12; SL 2009, ch 55, § 20.
10-47B-13. Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.
A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in § 10-47B-4.
Source: SL 1995, ch 71, § 13; SL 2009, ch 55, § 21; SL 2023, ch 35, § 1.
10-47B-19. Exemptions from fuel excise tax.
The following are exempt from fuel excise tax imposed by this chapter:
(1) Motor fuel or undyed special fuel removed from a terminal in this state at the rack by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft;
(2) Motor fuel or undyed special fuel imported into this state by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft;
(3) Special fuel that has been dyed in accordance with this chapter. The tax liability is reestablished if the dyed special fuel is used in the engine fuel supply tank of self-propelled machinery and equipment for use in highway construction or repair work within the right-of-way within this state;
(4) Transmix removed from a terminal in this state at the rack by the terminal operator and transferred to another terminal, or to a licensed supplier for refinement and re-introduction into the pipeline system;
(5) Undyed special fuel removed from a terminal in this state at the rack and delivered directly into a railroad locomotive if the railroad company is also the supplier. Undyed special fuel transported from the terminal to the locomotive fueling site by truck or railcar is not exempt from the tax;
(6) Motor fuel or undyed special fuel removed from a terminal in this state by an electrical power company or cooperative and directly used for the generation of electricity. Motor fuel or undyed diesel fuel transported from the terminal to an electrical generation plant by truck or railcar is not exempt from the tax; or
(7) Motor fuel or special fuel transfers in bulk by pipeline into a terminal or in bulk by pipeline within a terminal. This subdivision does not apply to any transfers of ethyl alcohol or methyl alcohol into a terminal or within a terminal. The subsequent removal of the fuel from the terminal is not exempt from tax.
Source: SL 1995, ch 71, § 19; SL 1996, ch 90, § 7; SL 1999, ch 58, § 6; SL 2010, ch 66, § 6; SL 2011, ch 60, § 1.
10-47B-20. Dye added to exempted special fuel.
Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:
(1) Dye required to be added pursuant to United States Environmental Protection Agency requirements; or
(2) Dye with specifications and amounts as required by the Internal Revenue Service.
Source: SL 1995, ch 71, § 20.
10-47B-21. Remittance of excise tax on fuels imposed by § 10-47B-5.
The fuel excise tax imposed on motor fuel and special fuel by § 10-47B-5 and not exempted by § 10-47B-19 shall be remitted to the state by the supplier who owns title to the fuel immediately before it is removed from a terminal in this state at the rack or used at the terminal. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal. If the destination state is not clearly indicated on the face of the bill of lading as required by § 10-47B-53, South Dakota taxes shall be remitted by the supplier.
Source: SL 1995, ch 71, § 21; SL 1999, ch 58, § 7.
10-47B-22. Remittance by importer of certain imported fuel--Exception.
The tax imposed on motor fuel and special fuel by § 10-47B-6 and not exempted by § 10-47B-19 shall be remitted by the importer. The importer does not need to remit this tax if the importer demonstrates that the fuel was acquired by the importer from an out-of-state supplier licensed in accordance with the provisions of this chapter at an out-of-state terminal and that South Dakota will be paid the tax by the out-of-state supplier. This may be evidenced with a bill of lading indicating South Dakota as the destination state and an invoice indicating that South Dakota tax was charged by the out-of-state supplier. An importer is not responsible for payment of the tax if the tax is being paid to this state by another jurisdiction with whom this state has entered into an interstate precollection agreement.
Source: SL 1995, ch 71, § 22; SL 1999, ch 58, § 8.
10-47B-23. Remittance of tax when out-of-state supplier owns title to fuel.
The tax imposed on motor fuel and special fuel by § 10-47B-6 and not exempted by § 10-47B-19 shall be remitted by the out-of-state supplier who owns title to the fuel immediately before it is removed from a terminal located outside of this state if the bill-of-lading issued for the fuel by the terminal operator indicates South Dakota as the destination state unless the fuel is removed by the federal government or defense fuel supply center. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal.
Source: SL 1995, ch 71, § 23; SL 1999, ch 58, § 9.
10-47B-24. Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.
The tax imposed by § 10-47B-8 and not exempted by § 10-47B-19 shall be remitted by the blender.
Source: SL 1995, ch 71, § 24.
10-47B-25. Remittance of tax on ethyl alcohol and methyl alcohol..
The tax imposed on ethyl alcohol and methyl alcohol by § 10-47B-9.1 and not exempted by § 10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker.
Source: SL 1995, ch 71, § 25; SL 2009, ch 55, § 22; SL 2010, ch 66, § 7.
10-47B-25.1. Remittance of tax on unblended biodiesel.
The tax imposed on unblended biodiesel pursuant to § 10-47B-9 and not exempted by § 10-47B-19 shall be remitted by the biodiesel producer, supplier, importer, or blender.
Source: SL 2009, ch 56, § 2.
10-47B-26. Remittance of tax on fuel destined for another state but diverted or transferred in-state.
The tax imposed by § 10-47B-10 and not exempted by § 10-47B-19 shall be remitted by the exporter who diverts the fuel to a destination within this state. The party who withdrew the fuel from the terminal at the rack shall pay the tax if the fuel is transferred or sold to another person within this state prior to off-loading in any destination state.
Source: SL 1995, ch 71, § 26; SL 1999, ch 58, § 10.
10-47B-27. Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor.
Source: SL 1995, ch 71, § 27; SL 2014, ch 64, § 9.
10-47B-28. Remittance of tax on liquid petroleum gas in vehicle used on public roads.
The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
Source: SL 1995, ch 71, § 28; SL 2011, ch 64, § 6; SL 2013, ch 60, § 2; SL 2017, ch 65, § 18.
10-47B-29. Due date for remittance of excise taxes.
All tax required to be remitted by §§ 10-47B-21 to 10-47B-27, inclusive, is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
Source: SL 1995, ch 71, § 29; SL 2011, ch 64, § 7; SL 2013, ch 60, § 3; SL 2017, ch 65, § 19.
10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.
The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.
Source: SL 1995, ch 71, § 30; SL 1999, ch 58, § 11.
10-47B-31. Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.
The tax imposed by § 10-47B-13 shall be paid by the highway contractor and is due on a quarterly basis. All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
The department shall certify that a return has been filed and taxes paid before the state, or any county, township, or municipality makes final payment on any highway or street project or contract. The final payment may be off-set against any tax, penalty, or interest which the contractor owes for that or any other project or contract. Certification that tax has been paid does not preclude the state from conducting an audit of the project or contract at a later date.
Source: SL 1995, ch 71, § 31; SL 2013, ch 60, § 4; SL 2017, ch 65, § 20.
10-47B-32. Delayed payment of tax by wholesale distributor or retail dealer.
A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in § 34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date.
Source: SL 1995, ch 71, § 32; SL 1996, ch 90, § 7A; SL 2017, ch 65, § 21.
10-47B-34. Percentage allowed to be retained to off-set administrative expenses of timely reporting.
Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax.
Source: SL 1995, ch 71, § 34; SL 2010, ch 66, § 8.
10-47B-35. Distribution of amount retained for administrative expenses.
The amount that the supplier, ethanol producer, or ethanol broker is permitted to retain under § 10-47B-34 shall be distributed by the supplier, out-of-state supplier, ethanol producer, or ethanol broker as follows:
(1) One-third retained by the supplier, out-of-state supplier, ethanol producer, or ethanol broker to help off-set the administrative expense of timely reporting and remitting of tax;
(2) Two-thirds to the wholesale distributor, retail dealer, or end user who withdraws fuel from the terminal at the rack to help off-set the cost of fuel lost due to shrinkage caused by evaporation or temperature change.
Source: SL 1995, ch 71, § 35; SL 2010, ch 66, § 9.
10-47B-36. Retention of administrative expenses not allowed for late reporting or remittance of tax.
If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or 10-47B-38.
Source: SL 1995, ch 71, § 36; SL 1996, ch 90, § 8; SL 1999, ch 58, § 12; SL 2010, ch 66, § 10.
10-47B-37. Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.
If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one-fourth percent allowed by § 10-47B-34.
Source: SL 1995, ch 71, § 37.
10-47B-38. Amount importer allowed to retain for timely remittance.
A licensed importer may retain an amount equal to two-thirds of the allowance provided for in § 10-47B-34 for the tax timely reported and remitted by the importer to the state.
Source: SL 1995, ch 71, § 38.
10-47B-39. Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in § 10-47B-34 or the entire amount allowed for in § 10-47B-38 on the tax that the exporter is entitled to be refunded by § 10-47B-125 for motor fuel or undyed special fuel exported from this state which was withdrawn from a bulk plant in this state, from a terminal in this state, or from an ethanol producer's plant in this state for which a bill of lading was issued with a South Dakota destination which was later diverted to a location outside of this state.
Source: SL 1995, ch 71, § 39; SL 1999, ch 58, § 13; SL 2010, ch 66, § 11.
10-47B-40. Percent of remitted tax liquid petroleum vendor allowed to retain.
Any liquid petroleum vendor who properly remits tax under this chapter may retain an amount equal to the percentage of tax remitted as follows:
(1) Two percent of the first twenty-five thousand gallons taxed each month;
(2) One percent on the gallons taxed in excess of twenty-five thousand each month;
(3) The maximum amount retained each month shall be five hundred dollars.
Source: SL 1995, ch 71, § 40.
10-47B-41. Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.
A corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the taxes imposed by this chapter and its corporate officers, member-managers or managers of limited liability companies, or partners of partnerships are jointly and severally liable for the filing of reports or returns and the payment of tax, penalty, and interest due. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. An officer, member-manager, manager, or partner subject to personal liability is not discharged from that liability upon vacating the office. An officer, member, or partner may be discharged from future liability upon notifying the secretary in writing. The sum due for such a liability may be assessed and collected as provided by law.
Source: SL 1995, ch 71, § 41; SL 1999, ch 58, § 14; SL 2009, ch 49, § 8.
10-47B-42. Required taxes belong to state.
The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in trust for the state and for payment to the department as provided in this chapter from the time the liability arises until it is paid to the state.
Source: SL 1995, ch 71, § 42; SL 1996, ch 90, § 9.
10-47B-43. Preparation and delivery of bill-of-lading setting out fuel destination.
Any person operating a refinery, terminal, bulk plant, or as an ethanol producer in this state shall prepare and provide to the driver of every vehicle removing motor fuel or special fuel from the facility a bill-of-lading, setting out on its face the destination state as represented to the facility operator by the transporter or the transporter's agent.
Source: SL 1995, ch 71, § 43; SL 1996, ch 90, § 10; SL 2010, ch 66, § 12.
10-47B-44. Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.
Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall carry on board a bill of lading issued by the terminal operator or the bulk plant operator of the facility where the motor fuel or special fuel was obtained. The bill of lading shall set out on its face the destination state of the motor fuel or special fuel transported in the vehicle. The transporter shall also carry on board any diversion tickets or drop load tickets issued for the shipment.
Source: SL 1995, ch 71, § 44; SL 1999, ch 58, § 15.
10-47B-45. Required documentation for importing motor fuel or special fuel.
Any person transporting motor fuel or special fuel in a vehicle, rail car, or vessel into this state from another state or country, as or for an importer, shall insure that a bill of lading has been issued by the terminal or bulk plant from which the fuel was removed indicating South Dakota as the destination. If the bill of lading is issued by the out-of-state terminal or the bulk plant indicates a destination other than South Dakota, the transporter shall issue a diversion ticket indicating South Dakota as the destination state. If a bill of lading was not issued by the terminal or bulk plant, the transporter shall issue for each shipment, a bill of lading indicating South Dakota as the destination state. A copy of all diversion tickets and bills of lading prepared by the transporter shall be provided to the department in a manner required by the department before the fuel is imported.
Source: SL 1995, ch 71, § 45; SL 1996, ch 90, § 11; SL 2013, ch 59, § 5.
10-47B-46. Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall provide a copy of the bill-of-lading accompanying the shipment or a drop load ticket, along with any diversion tickets issued for the delivered fuel to the bulk plant operator, wholesale distributor, retail dealer, or end consumer to which delivery of the shipment was made.
Source: SL 1995, ch 71, § 46; SL 1996, ch 90, § 12.
10-47B-47. Required time period for retention of shipping papers by receiver of fuel.
Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill-of-lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off-site.
Source: SL 1995, ch 71, § 47.
10-47B-48. Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.
No bulk plant operator, wholesale distributor, retail dealer, or end consumer may knowingly accept delivery of motor fuel or special fuel into storage facilities in this state if that delivery is not accompanied by a bill of lading, drop load ticket, and any diversion ticket issued by the terminal operator, bulk plant operator, or transporter, that sets out on its face South Dakota as the destination state of the fuel. If acceptance of a shipment was inadvertent, the bulk plant operator, wholesale distributor, retail dealer, or end user shall notify the department within twenty-four hours of the delivery and make arrangements for the proper payment of the tax.
Source: SL 1995, ch 71, § 48; SL 1996, ch 90, § 13; SL 1999, ch 58, § 16.
10-47B-49. Circumstances requiring issuance of diversion ticket.
If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel.
Source: SL 1995, ch 71, § 49; SL 2013, ch 59, § 6.
10-47B-50. Issuance of drop load ticket--Copy of ticket.
If a person transporting motor fuel or special fuel in this state unloads only a portion of a shipment at more than one location, the transporter shall issue a drop load ticket for each location. A copy of the ticket shall be provided to the bulk plant operator, wholesale distributor, retail dealer, or end consumer which takes delivery of the fuel. A copy of the bill-of-lading may also be provided.
Source: SL 1995, ch 71, § 50; SL 1996, ch 90, § 14.
10-47B-51. Reliance on transporter's intended destination state--Joint and several liability for fuel tax.
The supplier and the terminal operator are entitled to rely for all purposes of this chapter on the representation made by the transporter or transporter's agent as to the destination state the terminal operator prints on the bill of lading. A petroex or similar number may not be relied upon by the terminal operator or supplier as a representation of a destination state.
In all cases, the importer, the exporter, the transporter, the transporter's agent, and any purchaser are jointly and severally liable for any fuel tax due to this state. A defense available to one party to an action for the collection of the fuel tax imposed by this chapter is not available to the other parties. Each party's tax liability arises separately and shall be defended separately.
Source: SL 1995, ch 71, § 51; SL 1996, ch 90, § 15; SL 1999, ch 58, § 17.
10-47B-52. Exemptions for bulk plant operator delivering fuel into tank wagon.
An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46, inclusive, and 10-47B-49 to 10-47B-51, inclusive.
Source: SL 1995, ch 71, § 52; SL 1996, ch 90, § 16.
10-47B-53. Information required on bill-of-lading.
The bill of lading issued by a terminal operator, bulk plant operator, transporter, or ethanol producer as dictated by this chapter shall contain the following information:
(1) The terminal, bulk plant, or ethanol producer's plant name and address;
(2) The date the fuel was withdrawn from the terminal or ethanol producer's plant;
(3) The name and address of the supplier, shipper, or owner of fuel within a bulk plant if withdrawn from a bulk plant;
(4) The name of the transporter or carrier;
(5) The destination state. A petroex or similar number does not fulfill this requirement;
(6) The bill-of-lading number;
(7) The number of gross gallons of each type of fuel;
(8) The type of fuel product transported;
(9) If the fuel contains ethyl alcohol or methyl alcohol, the number of gallons of ethyl alcohol, the number of gallons of methyl alcohol, the number of gallons of gasoline, or the number of gallons of any other motor fuel that are contained therein;
(10) The name and address of the consignee; and
(11) Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source: SL 1995, ch 71, § 53; SL 1996, ch 90, § 17; SL 1999, ch 58, § 18; SL 2009, ch 55, § 23; SL 2010, ch 66, § 13.
10-47B-54. Information required on diversion ticket.
The diversion ticket issued by a transporter shall contain the following information:
(1) The transporter's or carrier's name and address;
(2) The date and time the fuel was withdrawn from the terminal or the ethanol producer's plant;
(3) The diversion ticket number;
(4) The name and address of the supplier or shipper indicated on the original bill of lading or the owner of fuel within a bulk plant if withdrawn from a bulk plant;
(5) The destination state;
(6) The original bill-of-lading number;
(7) The terminal, bulk plant, or ethanol producer's plant from which the product was withdrawn;
(8) The number of gross gallons of each fuel type being diverted;
(9) The type of fuel being diverted;
(10) If the fuel contains ethyl alcohol or methyl alcohol, the number of gallons of ethyl alcohol, the number of gallons of methyl alcohol, the number of gallons of gasoline, or the number of gallons of any other motor fuel that are contained therein; and
(11) Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source: SL 1995, ch 71, § 54; SL 1996, ch 90, § 18; SL 1999, ch 58, § 19; SL 2009, ch 55, § 24; SL 2010, ch 66, § 14.
10-47B-55. Information required on drop load ticket.
The drop load ticket issued by a transporter shall contain the following information:
(1) The transporter's or carrier's name and address;
(2) The date of delivery of the fuel;
(3) The drop load ticket number;
(4) The destination state on the original bill-of-lading, or diversion ticket, if issued;
(5) The original bill of lading, and if available the diversion ticket number;
(6) The destination state of each location at which the fuel was off-loaded;
(7) The number of gross gallons off-loaded at each location;
(8) The type of fuel off-loaded at each location;
(9) If the fuel contains ethyl alcohol or methyl alcohol, the number of gallons of ethyl alcohol, the number of gallons of methyl alcohol, the number of gallons of gasoline, or the number of gallons of any other motor fuel that are contained therein; and
(10) Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source: SL 1995, ch 71, § 55; SL 1996, ch 90, § 19; SL 1999, ch 58, § 20; SL 2009, ch 55, § 25.
10-47B-56. Supplier's license required.
Any person acting in South Dakota as a supplier shall first obtain a supplier's license.
Source: SL 1995, ch 71, § 56; SL 1999, ch 58, § 21.
10-47B-57. Application for out-of-state supplier's license.
Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out-of-state supplier may obtain an out-of-state supplier's license. Application for or possession of an out-of-state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.
Source: SL 1995, ch 71, § 57.
10-47B-58. Terminal operator's license required.
Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site operated within this state.
Source: SL 1995, ch 71, § 58; SL 2013, ch 59, § 7.
10-47B-59. Exporter's license required--Licensure in destination state required.
Any person acting in this state as an exporter shall first obtain an exporter's license. However, to obtain a license to export motor fuel or special fuel from South Dakota to another specified state, a person shall be licensed either to collect and remit fuel taxes or be licensed to deal in tax free fuel in the other specified destination state to which the fuel is exported.
Source: SL 1995, ch 71, § 59; SL 1996, ch 90, § 20; SL 1999, ch 58, § 22.
10-47B-60. Transporter's license required.
Any person acting in this state as a transporter shall be licensed as a transporter.
Source: SL 1995, ch 71, § 60; SL 1996, ch 90, § 21; SL 1999, ch 58, § 23.
10-47B-61. Importer's license required.
Any person acting in this state as an importer shall be licensed as an importer.
Source: SL 1995, ch 71, § 61; SL 1999, ch 58, § 24.
10-47B-62. Blender's license required.
Any person acting in this state as a blender shall be licensed as a blender.
Source: SL 1995, ch 71, § 62; SL 1999, ch 58, § 25.
10-47B-63. Liquid petroleum gas vendor's license required.
Any person acting in this state as a liquid petroleum gas vendor shall be licensed as a liquid petroleum gas vendor.
Source: SL 1995, ch 71, § 63; SL 1999, ch 58, § 26.
10-47B-64. Compressed natural gas vendor's license required.
Any person acting in this state as a compressed natural gas vendor shall be licensed as a compressed natural gas vendor.
Source: SL 1995, ch 71, § 64; SL 1999, ch 58, § 27.
10-47B-64.5. Liquid natural gas vendor's license required.
Any person acting in this state as a liquid natural gas vendor shall be licensed as a liquid natural gas vendor.
Source: SL 2014, ch 64, § 10.
10-47B-65. Marketer license for wholesale distributor or retail dealer.
Any person who is acting in this state as a wholesale distributor or retail dealer shall be licensed as a marketer. A separate license shall be obtained and maintained for each business location within this state.
Source: SL 1995, ch 71, § 65; SL 1999, ch 58, § 28.
10-47B-66. Liquid petroleum gas user's license required.
Any person acting in this state as a liquid petroleum gas user shall be licensed as a liquid petroleum gas user.
Source: SL 1995, ch 71, § 66; SL 1999, ch 58, § 29.
10-47B-67. Ethanol producer's license required.
Any person who is engaged in the production of ethanol in this state shall be licensed as an ethanol producer.
Source: SL 1995, ch 71, § 67; SL 1999, ch 58, § 30; SL 2013, ch 59, § 8.
10-47B-67.1. Biodiesel producer's license required.
Any person who is engaged in the production of biodiesel in this state shall be licensed as a biodiesel producer.
Source: SL 2009, ch 56, § 1; SL 2013, ch 59, § 9.
10-47B-67.2. Methanol producer's license required.
Any person who is engaged in the production of methanol in this state shall be licensed as a methanol producer.
Source: SL 2009, ch 55, § 26; SL 2013, ch 59, § 10.
10-47B-68. Bulk plant operator's license required.
Any person in this state who operates a bulk plant as defined by this chapter shall first obtain a bulk plant operator's license for each bulk plant.
Source: SL 1995, ch 71, § 68; SL 1999, ch 58, § 31; SL 2013, ch 59, § 11.
10-47B-68.1. Ethanol broker's license required.
Any person acting in this state as an ethanol broker shall be licensed as an ethanol broker.
Source: SL 2010, ch 66, § 15.
10-47B-69. Highway contractor fuel tax license required.
Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contractor fuel tax license. A highway contractor, with a highway contractor fuel tax license, may also operate as a licensed liquid petroleum gas user.
Source: SL 1995, ch 71, § 69; SL 1996, ch 90, § 22; SL 1999, ch 58, § 32.
10-47B-70. Refund claimant license required.
Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128, 10-47B-132, 10-47B-114, and 10-47B-114.1 shall be licensed as a refund claimant.
Source: SL 1995, ch 71, § 70; SL 1996, ch 90, § 23.
10-47B-71. Information required on license form.
Each application for a license under §§ 10-47B-56 to 10-47B-70, inclusive, or interstate fuel tax agreement license shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the following information:
(1) The name and mailing address of the business owner;
(2) The name under which business is to be conducted;
(3) The principal place of business of the owner and the location of any subsidiary operations which are to be included under the license application. Licensed marketers, bulk plant operators, and terminal operators, shall provide the address of each business location;
(4) The type of business organization used by the applicant along with the names, addresses, social security numbers, and phone numbers of all owners, partners, officers, agents, or managers affiliated with the organization;
(5) The applicant's federal employer identification number if available;
(6) A description of the nature and extent of fuel transactions to be conducted by the applicant;
(7) The types of fuel products to be handled;
(8) Whether or not the applicant has previously held a fuel tax license issued by the state;
(9) The names and addresses of banking references for those applicants who will be acquiring fuel tax liabilities with the department;
(10) If applying for an interstate fuel tax agreement license, a properly signed agreement to maintain records;
(11) A properly signed power of attorney, if the applicant's licensing responsibilities are completed by an independent reporting agent and the applicant wishes all department correspondence to be mailed to the agent;
(12) If applying for an exporter's license, a copy of the applicant's license to purchase or handle motor fuel or special fuel tax free in the specified destination state or state for which the export license is to be issued; and
(13) Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source: SL 1995, ch 71, § 71; SL 1999, ch 58, § 33; SL 2013, ch 59, § 12.
10-47B-72. Renewal of licenses.
All licenses issued pursuant to this chapter, except refund licenses, may, at the discretion of the department, be renewed on an annual basis.
Source: SL 1995, ch 71, § 72; SL 1996, ch 90, § 24; SL 1999, ch 58, § 34.
10-47B-73. Reasons for refusal to issue license.
The secretary may refuse to issue or renew a license required under this chapter for the following reasons:
(1) The application is filed by a person whose license at any time has been cancelled for cause by the secretary;
(2) The person has made false or misleading statements in the application;
(3) The application is filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause by the secretary;
(4) At the time of application for license renewal, the person is found to have been delinquent in the filing of tax returns or the payment of taxes twice or more during the preceding license year;
(5) The applicant was convicted of crime involving fuel tax or owes fuel tax, penalty or interest to this or another state;
(6) The secretary reasonably concludes that the applicant will not fulfill the applicant's fiduciary obligations to the state as a licensee. Such obligations include properly filing returns, maintaining records and the payment of tax; or
(7) The applicant fails to comply with any of the provisions of the chapter.
Upon such refusal, the applicant may request an administrative hearing before the secretary to review the application by submitting a written request to the secretary within fifteen days of the date of notification of the refusal.
Source: SL 1995, ch 71, § 73; SL 1996, ch 90, § 25.
10-47B-74. Fuel license application process.
Any person who wishes to obtain a fuel license shall make application to the department by submitting a fully completed and signed application form which has been prescribed by the department along with any applicable fee. Any license application which requires a surety bond or other security to be posted shall be accompanied by the required security before approval can be given to the application. Upon approval of the license application, the department shall issue a license, commensurate with the application, which permits the licensees to conduct those activities allowed by the license.
Source: SL 1995, ch 71, § 74.
10-47B-75. Revocation and cancellation of license or permit--Hearing--Notice.
The secretary may revoke and cancel any license or permit issued pursuant to this chapter for any violation of the provisions of this chapter after and as the result of an administrative hearing held by the secretary pursuant to chapter 1-26. Notice of the cancellation may be given to the licensee of record on the date of cancellation. The cancellation shall remain in full force and effect until all hearing orders are complied with and the license is reissued by the secretary.
Source: SL 1995, ch 71, § 75.
10-47B-76. Cancellation of license by written request.
Upon receipt of a written request from a person who holds a valid license issued pursuant to this chapter, to cancel the license issued to the person, the secretary may cancel the license.
Source: SL 1995, ch 71, § 76.
10-47B-77. Cessation of business--Notice to secretary--Reports and payments due.
If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, together with all interest accruing or penalties imposed under this chapter, become due and payable concurrently with such discontinuance. The person shall make a report, pay all such taxes, interest and penalties, and surrender the license to the secretary.
Source: SL 1995, ch 71, § 77.
10-47B-78. Cancellation of license for non-activity--Request for hearing.
The secretary may cancel the license of any person upon the determination that the license holder is no longer engaged in a business activity for which the license is issued. The person shall request within fifteen days of the license cancellation a hearing before the secretary to show reason for retaining the license.
Source: SL 1995, ch 71, § 78.
10-47B-79. Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be reported to the secretary by the licensee. The new owner of a previously licensed business shall make application for a new license under the provisions of this chapter.
Source: SL 1995, ch 71, § 79; SL 1999, ch 58, § 35.
10-47B-80. Filing security concurrently with license application.
Concurrently with the filing of an application for a license under this chapter, the department may require the applicant to file with the secretary a surety bond, cash deposit, or other security approved by the secretary:
(1) In an amount determined by the secretary of not less than one thousand dollars or not more than a two-month tax liability for the applicant as estimated by the secretary;
(2) If an applicant has purchased or succeeded to a business of a person previously licensed under this chapter, the amount of security the applicant shall furnish shall be the same as would have been required of the applicant's assignor, transferor, or antecedent license of the business; and
(3) Conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter.
Source: SL 1995, ch 71, § 80.
10-47B-81. Bond requirements.
If the applicant files a bond pursuant to § 10-47B-80, the bond shall:
(1) Be with a surety company approved by the secretary;
(2) Name the applicant as the principal and the state as the obligee; and
(3) Be on forms prescribed by the department.
Source: SL 1995, ch 71, § 81.
10-47B-82. Form of security other than bond.
Other security used pursuant to § 10-47B-80 shall be in the form of money or negotiable instruments assigned in writing to the department. The applicant is entitled to any interest accumulations accruing to negotiable instruments.
Source: SL 1995, ch 71, § 82.
10-47B-83. Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.
The secretary may require a licensee to replace or increase the amount of the security or bond, if at any time in the secretary's opinion the tax revenues are not adequately protected under the existing security or bond. Reasons for such action include:
(1) The reduction of a bond or security whether by judgment rendered, payment made, or otherwise;
(2) The secretary's judgment that any surety on a bond becomes unsatisfactory or discontinues conducting business within this state;
(3) The secretary's judgment that because of taxpayer reporting or payment delinquencies, or issuance of checks against insufficient funds or with no account, the state's tax revenues may be jeopardized. Each check issued against insufficient funds or with no account or each delinquency is a separate incident and is subject to additional security in accordance with the schedule in this section. The increase in security shall remain in effect until the taxpayer has filed returns and remitted tax payments on time for twelve consecutive months; or
(4) The cancellation of a bond by a surety or the withdrawal of security by a licensee.
In such cases, the secretary shall notify the licensee in writing of the increased or replacement security requirements. The licensee shall have thirty days from the date of written notification by the secretary to provide evidence of the replacement or supplemental security to the secretary. Failure of the licensee to provide such evidence shall be cause for the secretary to immediately cancel the license and send written notification of the cancellation to the licensee. After the cancellation, the licensee has thirty days in which to submit a written request to the secretary for an administrative hearing to review the cancellation.
Source: SL 1995, ch 71, § 83; SL 1999, ch 58, § 36.
10-47B-84. Determining amount of increased security.
If the secretary requires increased security under 10-47B-83, the amount of security shall be the greater of the following amounts:
(1) If a check is issued against insufficient funds or with no account, the amount of the tax owed;
(2) If a delinquent tax return, the amount of the most recent tax return on which tax was submitted by the taxpayer;
(3) If an interstate fuel tax agreement licensee, the minimum shall be calculated by multiplying two hundred fifty dollars times the number of member states within the interstate fuel tax agreement at the time of the delinquency or receipt of the check issued against insufficient funds or with no account;
(4) A minimum of one thousand dollars; or
(5) If a jeopardy assessment is made, the amount of the assessment.
Source: SL 1995, ch 71, § 84; SL 1999, ch 58, § 37.
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.
Any surety on a bond furnished by a licensee shall be released and discharged from all liability to this state accruing on such bond sixty days after a written request to release and discharge the bond is filed with the secretary. However, the request does not relieve, release, or discharge the surety from any liability already accrued or which shall accrue, before the expiration of the sixty-day period. The secretary shall promptly, on receipt of notice of the cancellation, notify the licensee to furnish a replacement bond or security. Unless the licensee files with the secretary, on or before the expiration of the sixty-day cancellation period, a new bond or security in the amount and form provided in this chapter, the secretary shall immediately cancel the taxpayer's fuel tax license. If a new bond or security is furnished by the licensee, the secretary shall cancel the old bond or security.
Source: SL 1995, ch 71, § 85.
10-47B-86. Cancellation of bond.
If a license is cancelled by the secretary as provided in this chapter and if the license holder has paid all taxes due and payable under this chapter, together with all penalties and interest accruing under the provisions of this chapter, then the secretary shall cancel the bond. Any negotiable instrument or security which is held in lieu of a surety bond shall be surrendered three years after the license is cancelled.
Source: SL 1995, ch 71, § 86.
10-47B-87. Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.
Any surety company which issues a bond to the State of South Dakota as security for a fuel tax license issued under this chapter shall send any bond form, bond rider, bond amendment, or notice of bond cancellation to the department by registered or certified mail. The bond, rider, amendment, or cancellation notice is not in force or effect until it has been received by the department.
Source: SL 1995, ch 71, § 87.
10-47B-88. Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.
The secretary may review evidence provided by a licensee or applicant for license which demonstrates that the licensee's financial condition warrants a decrease in the bond amount or waiver of the bond. If the secretary determines that a decrease in the bond amount or waiver of the bond is warranted, the secretary may order a decrease in the bond amount or waive the requirement.
Source: SL 1995, ch 71, § 88; SL 1996, ch 90, § 26.
10-47B-89. Display of license at place of business.
Each license shall be preserved and displayed at the place of business for which it is issued in a location visible to the public.
Source: SL 1995, ch 71, § 89.
10-47B-90. Surrender of license upon discontinuance of business.
Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department.
Source: SL 1995, ch 71, § 90.
10-47B-91. Monthly report by supplier--Information required.
For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed supplier and out-of-state supplier shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §§ 10-47B-93 and 10-47B-94, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 91; SL 2013, ch 60, § 5.
10-47B-92. Time for filing supplier's report.
Any report required by § 10-47B-91 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 92; SL 2011, ch 64, § 8; SL 2013, ch 60, § 6; SL 2017, ch 65, § 22.
10-47B-93. Necessary information reported by supplier.
The supplier shall report pursuant to § 10-47B-91, if deemed necessary by the secretary:
(1) All motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be exported from this state and for which the terminal operator issued a bill of lading indicating a destination state other than South Dakota;
(2) If removed by an exporter, the exporter's license number; and
(3) All motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill of lading indicating South Dakota as the destination state.
Source: SL 1995, ch 71, § 93; SL 2013, ch 59, § 13.
10-47B-94. All fuel destined for South Dakota to be reported monthly by out-of-state supplier.
If deemed necessary by the secretary, each out-of-state supplier shall report pursuant to § 10-47B-91 all motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill-of-lading indicating South Dakota as the destination state and any other information reasonably necessary to determine the amount of fuel tax due.
Source: SL 1995, ch 71, § 94; SL 1996, ch 90, § 27.
10-47B-95. Monthly report required from importer.
For the purpose of determining the amount of motor fuel and special fuel tax due, each importer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-97, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 95; SL 1999, ch 58, § 38; SL 2012, ch 73, § 3; SL 2013, ch 60, § 7.
10-47B-96. Time for filing importer's report.
Any report required by § 10-47B-95 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 96; SL 2011, ch 64, § 9; SL 2013, ch 60, § 8; SL 2017, ch 65, § 23.
10-47B-97. Necessary information reported by importer.
The importer shall report pursuant to § 10-47B-95, if deemed necessary by the secretary:
(1) All motor fuel and special fuel acquired from an out-of-state supplier imported into South Dakota for which the terminal operator has issued a bill-of-lading indicating South Dakota as the destination state;
(2) The out-of-state supplier's license number if acquired from an out-of-state supplier; and
(3) A schedule of all imports delivered into this state including the names and addresses of all customers or off-loading locations.
Source: SL 1995, ch 71, § 97.
10-47B-98. Monthly report required from terminal operator.
For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-100, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 98; SL 1999, ch 58, § 39; SL 2013, ch 60, § 9.
10-47B-99. Time for filing terminal operator's report.
Any report required by § 10-47B-98 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 99; SL 1996, ch 90, § 28; SL 2011, ch 64, § 10; SL 2013, ch 60, § 10; SL 2017, ch 65, § 24.
10-47B-100. Necessary information reported by terminal operator.
The terminal operator shall report pursuant to § 10-47B-98, if deemed necessary by the secretary:
(1) The names and addresses of all suppliers; and
(2) Copies of all bills-of-lading issued by the terminal or computer generated bill-of-lading information approved by the department.
Source: SL 1995, ch 71, § 100.
10-47B-101. Monthly report required from bulk plant operator.
For the purpose of determining the amount of motor fuel and special fuel tax due, each bulk plant operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-103, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 101; SL 2013, ch 60, § 11.
10-47B-102. Time for filing bulk plant operator's report.
Any report required by § 10-47B-101 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 102; SL 2011, ch 64, § 11; SL 2013, ch 60, § 12; SL 2017, ch 65, § 25.
10-47B-103. Necessary information to be reported by bulk plant operator.
The bulk plant operator shall report pursuant to § 10-47B-101, if deemed necessary by the secretary:
(1) All motor fuel and special fuel received into storage; and
(2) Copies of all bills-of-lading issued by the bulk plant for motor fuel or special fuel withdrawn from storage into transport trucks or railcars.
Source: SL 1995, ch 71, § 103.
10-47B-104. Monthly report required from exporter.
For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-106, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 104; SL 2013, ch 60, § 13.
10-47B-105. Time for filing exporter's report.
Any report required by § 10-47B-104 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 105; SL 2011, ch 64, § 12; SL 2013, ch 60, § 14; SL 2017, ch 65, § 26.
10-47B-106. Necessary information reported by exporter.
The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary:
(1) The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state;
(2) The motor fuel and special fuel acquired from a supplier at a terminal in this state and delivered into another state or country;
(3) The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required;
(4) Motor fuel and special fuel that a terminal operator in this state issued a bill-of-lading indicating a state other than South Dakota as the destination state which was later diverted to and off-loaded in South Dakota; and
(5) Motor fuel and special fuel that a terminal operator in this state issued a bill-of-lading indicating South Dakota as the destination state which was later diverted to another state for off-loading.
Source: SL 1995, ch 71, § 106.
10-47B-107. Monthly report required from transporter.
For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed transporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. The department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 107; SL 2013, ch 60, § 15.
10-47B-108. Time for filing transporter's report--Request for specific information.
Any report required by § 10-47B-107 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
The secretary may also request specific information regarding shipments of fuel delivered in this state or exported at any time after the shipment is made including the address or location of the delivery site.
Source: SL 1995, ch 71, § 108; SL 1996, ch 90, § 29; SL 2011, ch 64, § 13; SL 2013, ch 60, § 16; SL 2017, ch 65, § 27.
10-47B-109. Penalty for transporter's failure to report--Hearing.
If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108, the person is subject to a civil penalty of one thousand dollars for each violation. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9.
Source: SL 1995, ch 71, § 109; SL 1996, ch 90, § 30.
10-47B-110. Waiver of certain reporting requirements.
Any report required by §§ 10-47B-101, 10-47B-102, 10-47B-107, and 10-47B-108 are for information purposes only and the secretary may waive the filing of the report if the report is unnecessary for the proper administration of this chapter.
Source: SL 1995, ch 71, § 110; SL 2013, ch 59, § 14.
10-47B-111. Monthly report required from blender.
For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed blender shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-113, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 111; SL 2013, ch 60, § 17.
10-47B-112. Time for filing blender's report.
Any report required by § 10-47B-111 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 112; SL 2011, ch 64, § 14; SL 2013, ch 60, § 18; SL 2017, ch 65, § 28.
10-47B-113. Necessary information reported by blender.
The blender report required pursuant to § 10-47B-111 shall contain the following information, if deemed necessary by the secretary:
(1) The number of gallons of any substances blended with motor fuel or special fuel;
(2) A schedule of the names and addresses of all sales of blends in quantities of twenty-five gallons or more;
(3) The number of gallons of biodiesel, the number of gallons of biodiesel blend, and the number of gallons of special fuel used to make a biodiesel blend; and
(4) The number of gallons of unblended biodiesel sold, including the tax exempt sales made to licensed blenders, to licensed suppliers for resale, and to licensed exports for export to a state for which the exporter is specifically licensed to export.
Source: SL 1995, ch 71, § 113; SL 2009, ch 55, § 27; SL 2009, ch 56, § 4.
10-47B-114. Quarterly report required from highway contractor.
For the purpose of determining the amount of motor fuel, liquid petroleum gas, and special fuel tax due, each highway contractor shall file with the department a report on a quarterly basis by electronic means on an electronic reporting system furnished by the department. The secretary shall approve the final payment of each project or contract. In addition to the information required pursuant to § 10-47B-115, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. If the highway contractor is also licensed as an importer or exporter, the importer and exporter information may be reported on a quarterly basis with the highway contractor report.
Source: SL 1995, ch 71, § 114; SL 1996, ch 90, § 31; SL 2013, ch 60, § 19.
10-47B-114.1. Time for filing highway contractor's report.
Any report required by § 10-47B-114 shall be filed with respect to information for the preceding quarter by electronic means on or before the twentieth day of the month following each quarterly period.
Source: SL 1996, ch 90, § 32; SL 2011, ch 64, § 15; SL 2013, ch 60, § 20; SL 2017, ch 65, § 29.
10-47B-115. Necessary information reported by highway contractor.
The highway contractor shall report pursuant to § 10-47B-114, if deemed necessary by the secretary:
(1) The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;
(2) All fuel used in self-propelled motor vehicle and equipment within the right-of-way;
(3) All fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.
Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.
Source: SL 1995, ch 71, § 115.
10-47B-115.1. Monthly report required from ethanol producer.
For the purpose of determining the amount of motor fuel tax due, each ethanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.3, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 2010, ch 66, § 16; SL 2013, ch 60, § 21.
10-47B-115.2. Time for filing ethanol producer's report.
Any report required by § 10-47B-115.1 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 2010, ch 66, § 17; SL 2011, ch 64, § 16; SL 2013, ch 60, § 22; SL 2017, ch 65, § 30.
10-47B-115.3. Necessary information reported by ethanol producer.
The ethanol producer shall report pursuant to § 10-47B-115.1, if deemed necessary by the secretary:
(1) All ethyl alcohol sold to a licensed exporter for export or to a licensed ethanol broker;
(2) All ethyl alcohol sold with fuel tax due; and
(3) Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.
Source: SL 2010, ch 66, § 18.
10-47B-115.4. Monthly report required from ethanol broker.
For the purpose of determining the amount of motor fuel tax due, each ethanol broker shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.6, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 2010, ch 66, § 19; SL 2013, ch 60, § 23.
10-47B-115.5. Time for filing ethanol broker's report.
Any report required by § 10-47B-115.4 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 2010, ch 66, § 20; SL 2011, ch 64, § 17; SL 2013, ch 60, § 24; SL 2017, ch 65, § 31.
10-47B-115.6. Necessary information reported by ethanol broker.
The ethanol broker shall report pursuant to § 10-47B-115.4, if deemed necessary by the secretary:
(1) All ethyl alcohol sold to a licensed exporter for export;
(2) All ethyl alcohol sold with fuel tax due; and
(3) Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.
Source: SL 2010, ch 66, § 21.
10-47B-115.7. Monthly report required from methanol producer.
For the purpose of determining the amount of motor fuel tax due, each methanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.9, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 2013, ch 60, § 32.
10-47B-115.8. Time for filing methanol producer's report.
Any report required by § 10-47B-115.7 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 2013, ch 60, § 33; SL 2017, ch 65, § 32.
10-47B-115.9. Necessary information reported by methanol producer.
The methanol producer shall report pursuant to § 10-47B-115.7, if deemed necessary by the secretary:
(1) All methyl alcohol sold to a licensed exporter for export;
(2) All methyl alcohol sold with fuel tax due; and
(3) Copies of all bills of lading issued by the methanol producer for methyl alcohol produced by the methanol producer's plant.
Source: SL 2013, ch 60, § 34.
10-47B-115.10. Monthly report required from biodiesel producer.
For the purpose of determining the amount of motor fuel tax due, each biodiesel producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.12, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 2013, ch 60, § 35.
10-47B-115.11. Time for filing biodiesel producer's report.
Any report required by § 10-47B-115.10 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 2013, ch 60, § 36; SL 2017, ch 65, § 33.
10-47B-115.12. Necessary information reported by biodiesel producer.
The biodiesel producer shall report pursuant to § 10-47B-115.10, if deemed necessary by the secretary:
(1) All biodiesel sold to a licensed exporter for export;
(2) All biodiesel sold with fuel tax due; and
(3) Copies of all bills of lading issued by the biodiesel producer for biodiesel produced by the biodiesel producer's plant.
Source: SL 2013, ch 60, § 37.
10-47B-116. Final report by licensee.
A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.
Source: SL 1995, ch 71, § 116.
10-47B-117. Aggregate reporting.
The department may aggregate the information required in any of the reports required by this chapter into one or more composite or modified reports in order to avoid duplicate reporting.
Source: SL 1995, ch 71, § 117.
10-47B-118. Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.
No person may import, sell, use, deliver, or store in this state motor fuel or special fuel in bulk as to which dye has not been added in accordance with this chapter, or as to which the tax imposed by this chapter has not been paid unless specifically exempted by this chapter. A violation of this section may result in an assessment by the secretary of not more than twice the tax rate imposed by this chapter.
Source: SL 1995, ch 71, § 118.
10-47B-119.2. Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.
Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel.
Source: SL 2006, ch 59, § 4.
10-47B-120. Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.
Source: SL 1995, ch 71, § 120; SL 2010, ch 66, § 22.
10-47B-120.1. Tax refund for methanol used to produce biodiesel.
A biodiesel producer may apply for and obtain a refund of fuel taxes paid to this state for methanol used to produce biodiesel.
Source: SL 2009, ch 56, § 3.
10-47B-121. Tax report credit available to blender--No refund.
A licensed blender may apply for and obtain a tax report credit in accordance with the provisions of § 10-47B-133. No refund to a blender is authorized.
Source: SL 1995, ch 71, § 121.
10-47B-121.1. Tax report credit allowed to blender for special fuel blended with biodiesel.
A tax report credit for special fuel blended with biodiesel to create biodiesel blend shall be allowed to the licensed blender who performs the blending activity. The tax report credit shall be granted on a per gallon basis in the amount that the rate for special fuel exceeds the rate for biodiesel blend. The credit shall be used to off-set any tax liability resulting from the blending of previously untaxed biodiesel.
This credit is extended only for special fuel which is blended with biodiesel and for no other fuel product. The further blending of additional fuel products with a motor fuel, special fuel, or biodiesel blend as defined under this chapter shall cause this credit to be cancelled and the blended product shall be taxed at the rate of tax for motor fuel and special fuel provided for in § 10-47B-4.
Source: SL 2009, ch 56, § 5.
10-47B-122. Tax refund to dealer for sale of fuel to approved tribal Indian school.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.
Source: SL 1995, ch 71, § 122.
10-47B-123. Tax refund to dealer for lost fuel.
A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.
Source: SL 1995, ch 71, § 123.
10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption.
Source: SL 1995, ch 71, § 124.
10-47B-125. Tax refund available to licensed exporter.
A licensed exporter may apply for and obtain a refund for taxes paid to this state on motor fuel and undyed special fuel under the following conditions:
(1) Fuel which was loaded at a bulk plant in this state and exported to another state or country for which the exporter was specifically licensed and for which a bill of lading or diversion ticket was issued indicating a destination state other than South Dakota, and the fuel was reported to the export state;
(2) Fuel that is loaded at a terminal in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state;
(3) Fuel that is withdrawn from an out-of-state terminal, and purchased from a licensed out-of-state supplier, with a South Dakota destination, and is then diverted to another state; and
(4) Ethyl alcohol loaded at an ethanol producer's plant in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state.
The claimant shall submit a copy of the original bill of lading, and a copy of the diversion ticket.
Source: SL 1995, ch 71, § 125; SL 1999, ch 58, § 41; SL 2010, ch 66, § 23; SL 2013, ch 59, § 15.
10-47B-126. Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out-of-state supplier for which the terminal operator issued a bill-of-lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill-of-lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.
Source: SL 1995, ch 71, § 126.
10-47B-128. Circumstances allowing tax refund for undyed special fuel used as heating oil.
Any consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used as heating oil if no dyed heating oil is available from the retail dealer. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer had tried to obtain dyed heating oil from the dealer's regular sources but was unable to obtain the fuel because no dyed heating fuel was available.
Source: SL 1995, ch 71, § 128.
10-47B-129. Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce.
Any person who has exported motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, in the engine fuel supply tank of a qualified motor vehicle engaged in interstate commerce upon which tax has been paid to this state shall be given a credit for the amount of fuel as calculated by the provisions of the interstate user license, an interstate compact, or reciprocal agreement under which the person is licensed or governed. The credit shall be paid to the jurisdictions in which the person has accrued a fuel tax liability under the provisions of an interstate compact or reciprocal agreement. If no liability exists, the credit shall be refunded to the person.
Source: SL 1995, ch 71, § 129; SL 2023, ch 34, § 2.
10-47B-130. Credit for taxes mistakenly paid--Refund.
Any person who holds a license in accordance with the provisions of this chapter, may apply for and obtain a credit of fuel tax paid to this state, if the person mistakenly paid tax to this state that was not due. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall amend any report filed on which the mistake occurred and submit a sworn affidavit of the person explaining the facts involved in the mistake before a credit is granted.
Source: SL 1995, ch 71, § 130.
10-47B-131. Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on undyed special fuel, delivered into a motor carrier refrigeration unit which is not attached to engine fuel supply tank of the vehicle. The claim shall indicate the sales tax due on the sales transactions. The claim shall be supported by sales invoices which have "reefer" noted on them and state the amount of sales tax due on the sale.
Source: SL 1995, ch 71, § 131; SL 1996, ch 90, § 33.
10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.
Source: SL 1996, ch 90, § 35.
10-47B-131.2. Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.
A consumer of motor fuel or undyed special fuel may apply for and obtain a refund of fuel taxes imposed and paid to this state, if a state or federal court of final appeals finds that taxation of the purchase or use of the fuel is preempted by federal law or unconstitutional. If applicable, the claim shall be supported by fuel purchase invoices, odometer readings, log books and calculated on an average mile per gallon basis.
Source: SL 1996, ch 90, § 36.
10-47B-131.3. Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.
Source: SL 2008, ch 56, § 1.
10-47B-132. Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.
Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:
(1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;
(2) The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;
(3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and
(4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.
No interest may be paid to a claimant applying for a refund under this section.
Source: SL 1995, ch 71, § 131A; SL 1996, ch 90, § 34; SL 2021, ch 51, § 1.
10-47B-133. Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
Any licensed supplier or out-of-state supplier may apply for and obtain a refund for taxes paid to this state on any gallons of motor fuel or undyed special fuel withdrawn from a terminal at the rack and sold to a party who fails to pay the supplier or out-of-state supplier for the product and the taxes owed to this state. Application for this refund shall be made within sixty days of the occurrence of the delinquency. Upon application, all unpaid taxes of the delinquent party become due and owing. The application for refund may include all taxes credited to the delinquent party since the occurrence of the delinquency. To qualify for a refund, a supplier or out-of-state supplier shall supply the department sufficient evidence and testimony to enforce any tax collection action by the department. Upon application of this refund, the department may make an assessment and take collection action against the purchaser of the fuel in accordance with the provisions of chapter 10-59. The supplier or out-of-state supplier is only eligible for a refund for the taxes not paid by a customer once every three years. The supplier or out-of-state supplier is responsible for the tax on all sales that take place after the application for refund is made and are not eligible for further refunds. Upon application for a refund under this provision, a delinquent purchaser is no longer entitled to delay the payment of tax to a supplier or out-of-state supplier as set forth in § 10-47B-32 for a period of three years. The department shall notify all licensed suppliers, out-of-state suppliers, and marketers that the party has been delinquent in the payment of tax and is not entitled to the delayed payment of tax as set forth in § 10-47B-32 for a three-year period and that no further refunds will be paid for sales made to the party during the next three-year period. Once notified of a delinquent purchaser, no supplier, out-of-state supplier, or marketer may make a refund for tax under this section arising from a sale to the party during the three-year period.
Source: SL 1995, ch 71, § 131B; SL 1996, ch 90, § 37; SL 1999, ch 58, § 42.
10-47B-134. Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
Any wholesale distributor or retail dealer licensed as a marketer in this state may apply for and obtain a refund for taxes paid to this state on any gallons of motor fuel, undyed special fuel, or liquid petroleum gas sold to customers whose accounts are found to be worthless. Accounts may not be deemed to be worthless unless they have been claimed as uncollectible and deducted as an expense on the licensee's federal income tax return. Upon application of this refund, the department shall have cause and authority to make an assessment and take collection action against the purchaser of the fuel in accordance with the provisions of chapter 10-59. A refund claimant shall only be eligible for a refund for the taxes not paid by a customer once every three years. The department shall notify all licensed suppliers, out-of-state suppliers, and marketers that the party has been delinquent in the payment of tax and that no further refunds will be paid for sales made to the party during the next three-year period. To qualify for a refund a marketer shall supply the department sufficient evidence and testimony to enforce any tax collection action by the department.
Source: SL 1995, ch 71, § 131C.
10-47B-135. No tax refund for certain uses of fuel.
No refund of motor fuel or special fuel taxes paid may be made for any of the following uses of fuel:
(1) Fuel used in motor vehicles operated on the public highways of this state;
(2) Fuel used for propulsion on the highway in any vehicles, machinery, or equipment for any highway construction or maintenance work which is paid for, wholly or in part, by public moneys;
(3) Fuel used in aircraft or watercraft;
(4) Undyed special fuel used in off-road machinery or equipment;
(5) Fuel used from the engine fuel supply tank by a motor vehicle while idling. Fuel used by a motor vehicle while idling shall be included in the total amount of fuel consumed when calculating average miles per gallon; or
(6) Fuel used in any motor vehicle, recreation vehicle, or farm equipment used for nonhighway agricultural purposes or, unless otherwise provided by this chapter, used in any motor vehicle or equipment for nonhighway commercial uses.
Source: SL 1995, ch 71, § 132; SL 2011, ch 61, § 5.
10-47B-136.1. Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
A tax report credit for special fuel blended with biodiesel to create biodiesel blend shall be allowed to the licensed blender who performs the blending activity. The tax report credit shall be granted on a per gallon basis in the amount that the rate for special fuel exceeds the rate for biodiesel blend. The credit shall be used to off-set any tax liability resulting from the blending of previously untaxed biodiesel.
This credit is extended only for special fuel which is blended with biodiesel and for no other fuel product. The further blending of additional fuel products with a motor fuel, special fuel, or biodiesel blend as defined under this chapter shall cause this credit to be cancelled and the blended product shall be taxed at the rate of tax for motor fuel and special fuel provided for in § 10-47B-4.
Source: SL 2009, ch 55, § 29.
10-47B-137. Lost fuel--Requirements for tax refund.
Any person engaged in the sale of motor fuel or special fuel and licensed in accordance with the provisions of this chapter, who has lost motor fuel or undyed special fuel, upon which fuel excise tax has been paid to this state, by leakage or theft, or a single incident of loss or destruction caused by fire, flood, tornado, wind storm, or explosion exceeding one hundred gallons, on which the fuel tax imposed by this chapter, has been paid shall be refunded the amount of tax on the lost gallons upon compliance with the following requirements:
(1) The claimant shall notify the secretary of the loss, by registered or certified mail, within ten days after the loss is discovered;
(2) Copies of police reports in cases of theft and insurance reports shall accompany all claims;
(3) Claims for refunds shall be filed with the secretary within thirty days after the loss is discovered, or the claim is thereafter barred;
(4) No claims for a refund for a loss by leakage or theft of less than five hundred gallons may be considered or allowed. Such loss is presumed to be shrinkage; and
(5) The books and records of the claimant shall be available for inspection by the department.
If a claim for refund under this section is allowed and approved by the secretary, the state auditor shall issue a warrant for the amount allowed, upon the presentation of a claim bearing the approval of the secretary.
Source: SL 1995, ch 71, § 134; SL 2013, ch 59, § 16.
10-47B-143. Rejection of fraudulent claim.
If upon investigation it is determined that any claim has been fraudulently presented or supported as to any item therein, either by invoices fraudulently made or altered or that any statement in the claim is willfully false in any particular, then the claim may be rejected in its entirety.
Source: SL 1995, ch 71, § 140.
10-47B-144. Interest on refund claim not refunded within required time period.
Interest at the rate provided for under § 10-59-6 shall be paid on any refund claim amount authorized by §§ 10-47B-119.2 to 10-47B-131, inclusive, which has not been refunded to the claimant within sixty days of acceptance by the department during the months of January, February, or March. Claims received during any other month shall be paid within forty-five days, otherwise interest shall be paid to the claimant. No interest may be paid for refunds made to interstate fuel tax agreement licensees or licensed interstate users.
Source: SL 1995, ch 71, § 141; SL 2011, ch 61, § 6.
10-47B-145. Rejection of tax refund claim--Assessment of tax against refund claimant.
The secretary may reject any claims for tax refunds which do not conform to the criteria set forth under this chapter or reject any claim which cannot be supported by the claimant's records. The secretary may also assess tax against a refund claimant if it is determined that a refund claim was improperly paid from the claim.
Source: SL 1995, ch 71, § 142; SL 1999, ch 58, § 43.
10-47B-146. Cooperation of state agencies--Information exchange with federal government and agencies of other states.
Any department and division of state government having functions connected with the control, licensing, registry, or regulation of motor vehicles or their operations shall cooperate with the department in obtaining information and data necessary to administer this chapter. In addition, the secretary may exchange information with the federal government and the enforcement, revenue, and licensing agencies of other state governments.
Source: SL 1995, ch 71, § 143.
10-47B-147. Interstate agreements or compacts authorized--Access to instruments.
The secretary may enter into interstate agreements or compacts with authorized representatives of other jurisdictions to provide for the collection, auditing, and distribution of fuel taxes collected for such jurisdictions under the provisions of a signed interstate agreement or compact. In administering any interstate agreement on behalf of this state, the secretary may adopt the policies, principles, and guidelines contained within such interstate agreement. Copies of the interstate agreement or compact, procedures manual, and guidelines shall be filed within fifteen days after execution or the effective date of the instrument, whichever is the later at the Department of Revenue and made available upon request. The administrator shall provide access to the instrument to any agency administering or enforcing laws relating to vehicles.
Source: SL 1995, ch 71, § 144; SL 2003, ch 48, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-47B-148. Collection and distribution of tax, fee, penalty assessment, and interest assessment.
Any tax, fee, penalty assessment, and interest assessment collected under this chapter are to be deposited with the state treasurer who shall credit the amount received to the motor fuel tax fund. However, taxes collected under this chapter on behalf of other jurisdictions under the provisions of an interstate agreement are to be distributed under the provisions of that agreement.
Source: SL 1995, ch 71, § 145.
10-47B-149. Monthly adjustment to motor fuel tax fund balance.
At the beginning of each month, the secretary shall make adjustments to the motor fuel tax fund balance in the following manner:
(1) Each July transfer an amount to the snowmobile trails' fund equal to the product of multiplying the number of licensed snowmobiles as of July first, times one hundred twenty-five gallons, times the rate of tax provided for motor fuel under this chapter;
(2) Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the value added agriculture subfund created in chapter 1-53 one hundred thirty-five thousand dollars;
(3) Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the Department of Agriculture and Natural Resources seventy-five thousand dollars to be used for a grant to the Northern Crops Institute;
(4) Transfer to the motor fuel tax administration account two percent of the deposits made to the motor fuel tax fund during the preceding month to cover the expenses incurred in administering all motor fuel and special fuel tax laws of this state. On or about August first of each year, the preceding year's remaining motor fuel tax administration account balance, less an amount to provide cash flow within the account, shall be transferred to the state highway fund. The remaining balance is to be calculated by subtracting from the total of monthly deposits, the amount of corresponding expenses. The expense of administering the chapters relating to motor and special fuel taxation shall be paid out of appropriations made by the Legislature;
(5) Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the coordinated natural resources conservation fund five hundred thousand dollars;
(6) Each July transfer to the parks and recreation fund an amount equal to the product of multiplying the number of licensed motorized boats as of the previous December thirty-first, times one hundred forty gallons, times the rate of tax provided for motor fuels under this chapter;
(7) Each July distribute to counties and townships as provided in § 10-47B-149.1 seven hundred thousand dollars;
(8) Transfer to the member jurisdictions taxes collected under the provisions of the international fuel tax agreement; and
(9) Transfer the remaining cash balance to the state highway fund.
Source: SL 1995, ch 71, § 146; SL 2000, ch 62, § 1; SL 2007, ch 227, § 5; SL 2011, ch 61, § 2; SL 2013, ch 192, § 10; SL 2019, ch 235 (Ex. Ord. 19-1), § 58, eff. Apr. 14, 2019; SL 2021, ch 1 (Ex. Ord. 21-3), § 14, eff. Apr. 19, 2021.
10-47B-149.1. Distribution to counties and townships.
The amount to be distributed to counties and townships pursuant to § 10-47B-149 shall be distributed among the counties, pro rata, twenty-five percent according to truck registrations, twenty-five percent according to population, and fifty percent according to total road mileage. Each county shall distribute sixty percent of the amount received pursuant to this section to the county road and bridge fund and forty percent to the special highway fund to be distributed pursuant to the provisions of subdivision 32-11-4.1(2) and § 32-11-6.
Source: SL 2011, ch 61, § 3.
10-47B-149.2. Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.
The Legislature finds, based on historical data, that one million four hundred ten thousand dollars represents the amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses. The Legislature further finds that these funds should be utilized in a manner which benefits agriculture and the citizens of the state.
Source: SL 2011, ch 61, § 7.
10-47B-150. Taxes used in airplanes and aircraft transferred to state aeronautics fund.
The secretary shall ascertain the number of gallons of motor fuel and special fuel purchased, imported, received, or distributed each month in South Dakota for use in airplanes and aircraft and shall transfer the taxes collected thereon to the state aeronautics fund.
Source: SL 1995, ch 71, § 147.
10-47B-151. Funds from motor fuel tax used to improve boating facilities.
The Legislature hereby finds that of all the motor fuel sold in this state on which the tax provided in this chapter, is imposed and collected and is not refunded, an amount equal to one hundred forty gallons per registered motorized boat is used to propel motorboats on the inland and surrounding waterways of this state. The Legislature hereby declares that it is the policy of this state to use the funds derived from the sale of motor fuel for such propulsion of motorboats to improve boating facilities throughout the state.
Source: SL 1995, ch 71, § 148; SL 2000, ch 62, § 2.
10-47B-152. Use of funds transferred to parks and recreation fund.
The secretary shall transfer to the parks and recreation fund an amount as provided by subdivision 10-47B-149(5) for the following purposes: the treatment of water; the control of pollution; and the acquisition, construction, and maintenance of facilities, including landings, harbors, dams, and channels for motorboats, in and adjacent to the waterways lying within the boundaries of this state. The Department of Game, Fish and Parks may cooperate with and use these funds on a matching basis with the United States or any agency thereof, with any other department of state government, with any unit of local government or with a private organization in this state for the purposes prescribed in this section.
Source: SL 1995, ch 71, § 149.
10-47B-153. Improving boating facilities declared to be public purpose.
The purposes stated in § 10-47B-151, even if done in conjunction or cooperation with a private developer are declared to be public purposes. Any private developer shall be selected by the managing governmental entity through a formal request for proposal purposes.
Source: SL 1995, ch 71, § 150.
10-47B-155. License revocation hearing--Written notice of revocation.
If any person licensed pursuant to this chapter fails to file a report or remit the tax payment when due, the secretary may immediately schedule a license revocation hearing. Upon revocation of the license the person shall cease any business activity authorized by the license. Written notice of the secretary's action shall be given to the licensee and to all other license holders of record on the date of notification.
Source: SL 1995, ch 71, § 152.
10-47B-156. Sworn statement in lieu of verification of report before a notary public.
Any law of this state which requires a sworn or verified report or return to be made to the secretary by any person licensed pursuant to this chapter, is satisfied if the person required to make the report or the person's authorized officer or agent, in lieu of verification before a notary public, shall sign a statement printed or written thereon in the following form: "I declare and affirm under the penalties of perjury that this report has been examined by me, and to the best of my knowledge and belief is in all things true and correct."
Source: SL 1995, ch 71, § 153.
10-47B-157. Record keeping required of licensee.
Each person issued a license pursuant to this chapter shall keep and preserve for the current and the three preceding calendar years an accurate record of all sales receipts, disbursement records, sales/purchase invoices, bills-of-lading, diversion tickets, partial load tickets, alcohol denaturing records, monthly inventory, and weekly pump meter readings and other pertinent records and papers considered necessary for the enforcement of this chapter by the secretary, including all ledgers and checking accounts.
Source: SL 1995, ch 71, § 154.
10-47B-158. Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
In addition to the requirement set forth in § 10-47B-157, a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off-road log books.
Source: SL 1995, ch 71, § 155; SL 1996, ch 90, § 38.
10-47B-159. Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
Each fuel transaction in this state or between an out-of-state supplier and importer shall be supported by a sales/purchase invoice. A copy of the invoice shall be maintained in the records of both the seller and the purchaser. The invoices shall be serially numbered and shall contain the following information:
(1) The seller's name and address;
(2) The seller's supplier's license number issued by the department if the fuel was sold at the pipeline or the seller's marketer's number if not sold at a pipeline;
(3) The purchaser's name and address;
(4) The date of sale and delivery of the fuel;
(5) The number of gallons of fuel sold and delivered to the purchaser, the type of fuel and if diesel whether it is dyed or not;
(6) The price charged per gallon of fuel;
(7) If charged, the amount of fuel or sales tax. Fuel tax shall either be listed separately or as a statement by the marketer that the price per gallon required under subdivision (6) of this section includes the South Dakota fuel tax; and
(8) The total amount of the sales invoice.
Source: SL 1995, ch 71, § 156; SL 1996, ch 90, § 39; SL 1999, ch 58, § 44; SL 2013, ch 59, § 17.
10-47B-160. Examination of licensee by secretary--Reason for examination.
The secretary may examine the records, books, papers, fuel, and any other equipment of a person licensed pursuant to the provisions of this chapter or refund claimant pertaining to fuel received, sold, or used to verify the truth and accuracy of any statement, claim, or report; or to ascertain whether the tax imposed by this chapter has been paid; or to determine the financial responsibility of the licensee for the payment of the taxes imposed by this chapter.
Source: SL 1995, ch 71, § 157.
10-47B-161. In-office review of refund claimant's or licensee's, records--Full field audit not precluded.
The department may order an in-office review of a refund claimant or licensee's records in lieu of a full field audit. If an in-office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in-office review does not preclude the ordering of a full field audit of the fuel user's records if discrepancies are found during the in-office review. The results of a field audit take precedence over any actions which result from the in-office review during the period being audited.
Source: SL 1995, ch 71, § 158.
10-47B-162. Repealed.
Source: SL 1995, ch 71, § 159; SL 1996, ch 47, § 18; SL 1998, ch 72, § 1; SL 2002, ch 66, § 1; SL 2002, ch 170, § 2; SL 2003, ch 70, § 1; SL 2011, ch 62, § 1; SL 2012, ch 71, § 3; SL 2013, ch 61, § 1; SL 2018, ch 124, §§ 10, 12.
10-47B-164. Repealed.
Source: SL 1995, ch 71, § 161; SL 2002, ch 170, § 3; SL 2011, ch 62, § 4; SL 2018, ch 124, §§ 10, 12.
10-47B-164.1. Ethanol infrastructure incentive fund established.
There is hereby established the ethanol infrastructure incentive fund to receive funds pursuant to § 34A-13-20. Any money in the ethanol infrastructure incentive fund is continuously appropriated for the following purposes:
(1) To award incentive grants to motor fuel retail dealers as defined in § 10-47B-3 for the purpose of entering into contracts for the purchase or installation, or for the purchase and installation, of ethanol blender pumps and associated piping and storage systems and related equipment to be used at facilities operated by the motor fuel retail dealers for the sale of motor fuel to the public;
(2) To award incentive grants to motor fuel retail dealers as defined in § 10-47B-3 for the purpose of entering into contracts for the purchase, or the purchase, of pumps and pump equipment authorized to dispense gasoline containing up to and including eighty-five percent ethanol;
(3) To award incentive grants to encourage the purchase of flex fuel vehicles;
(4) To encourage the increased use of ethanol in South Dakota; and
(5) To otherwise encourage the installation of infrastructure related to sale and distribution of ethanol.
The Governor's Office of Economic Development shall establish, by rules promulgated pursuant to chapter 1-26, such regulations and procedures as are necessary to implement this section. For the purposes of this section, the term, ethanol blender pump, refers to a mechanism provided by the retail dealer for the dispensing at retail as defined in § 10-47B-3 of ethanol blend so that the end user may choose a particular grade of ethanol to gasoline to be dispensed. The Governor's Office of Economic Development may use up to five percent of any amount appropriated to the ethanol infrastructure incentive fund for administration of the fund or any incentive programs established by this section.
Source: SL 2011, ch 62, § 2; SL 2018, ch 124, § 3.
10-47B-164.2. Promulgation of rules concerning the ethanol infrastructure incentive fund.
The Governor's Office of Economic Development may promulgate rules pursuant to chapter 1-26 concerning the ethanol infrastructure incentive fund as follows:
(1) The submission of grant applications for the ethanol infrastructure incentive fund;
(2) Eligibility criteria for grants from the ethanol infrastructure incentive fund;
(3) Application procedures for grants from the ethanol infrastructure incentive fund;
(4) Criteria for determining which applicants will receive grants from the ethanol infrastructure incentive fund; and
(5) Follow-up reporting to the Governor's Office of Economic Development by grant recipients.
Source: SL 2011, ch 62, § 3.
10-47B-164.3. Transfer of funds to state highway fund.
Any balance in the ethanol infrastructure incentive fund in excess of one million dollars, after the monthly deposit made pursuant to § 34A-13-20, shall be transferred to the state highway fund.
Source: SL 2018, ch 124, § 4.
10-47B-165. Repealed.
Source: SL 1995, ch 71, § 162; SL 1998, ch 72, § 2; SL 2018, ch 124, §§ 11, 12.
10-47B-166. Repealed.
Source: SL 1995, ch 71, § 163; SL 1998, ch 73, § 1; SL 2010, ch 66, § 24; SL 2013, ch 61, § 2; SL 2018, ch 124, §§ 11, 12.
10-47B-167. Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
A licensed liquid petroleum gas vendor may sell liquefied petroleum gas exempt from the fuel tax imposed by this chapter, to a licensed liquid petroleum gas user or to a purchaser who owns a motor vehicle propelled by liquefied petroleum gas if the vendor delivers the gas into a bulk storage tank which has no liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. The vendor shall certify that the vendor has inspected the bulk storage tank and that no liquid transfer line existed on the tank at the time of inspection. A purchaser shall obtain a propane user license before receiving liquefied petroleum gas into a bulk storage tank which has a liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle.
Source: SL 1995, ch 71, § 164; SL 1999, ch 58, § 45.
10-47B-168. Monthly report by liquid petroleum gas and natural gas vendors required.
For the purpose of determining the amount of liquid petroleum gas, compressed natural gas, and liquid natural gas tax due, each liquid petroleum gas, natural gas, and liquid natural gas vendor shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-170, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 1995, ch 71, § 165; SL 2013, ch 60, § 25; SL 2014, ch 64, § 11.
10-47B-169. Time for filing liquid petroleum gas and natural gas vendor's report.
Any report required by § 10-47B-168 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source: SL 1995, ch 71, § 166; SL 2011, ch 64, § 18; SL 2013, ch 60, § 26; SL 2017, ch 65, § 34.
10-47B-170. Information required in report of liquid petroleum gas and natural gas vendors.
The vendors shall report pursuant to § 10-47B-168:
(1) The number of gallons of liquid petroleum gas sold upon which fuel tax was charged;
(2) The number of gallons of liquid petroleum gas sold upon which sales tax was charged;
(3) The number of gallons of compressed natural gas sold upon which fuel tax was charged. Compressed natural gas sold for use in motor vehicles shall be metered separately from other sales; and
(4) The number of gallons of liquid natural gas sold upon which fuel tax was charged. Liquid natural gas sold for use in motor vehicles shall be metered separately from other sales.
Source: SL 1995, ch 71, § 167; SL 2014, ch 64, § 12.
10-47B-170.1. Semiannual report required of liquid petroleum gas users.
For the purpose of determining the amount of liquid petroleum gas tax due, each liquid petroleum gas user shall file with the department a semiannual report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-171, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: SL 2013, ch 60, § 27.
10-47B-170.2. Time for filing liquid petroleum gas user's report.
Any report required by § 10-47B-170.1 shall be filed with respect to information for the preceding semiannual period by electronic means on or before the twentieth day of the month following each semiannual period.
Source: SL 2013, ch 60, § 28; SL 2017, ch 65, § 35.
10-47B-171. Information in liquid petroleum gas user's report.
The liquid petroleum gas users shall report pursuant to § 10-47B-170.1 the number of gallons used in motor vehicles.
Source: SL 1995, ch 71, § 168; SL 2013, ch 60, § 29.
10-47B-172. Advanced arrangements for paying fuel taxes.
The purpose of this section and §§ 10-47B-173 to 10-47B-180, 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-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.
Source: SL 1995, ch 71, § 169; SL 2023, ch 34, § 3.
10-47B-173. Application for permanent fuel user license--Security--Fees.
To obtain a permanent interstate fuel user license, a person shall apply for a license on a form prescribed by the department and may be required to post acceptable security in accordance with the provisions of this chapter. The secretary shall require suitable security of any license applicant who has been delinquent in filing tax reports with the department or paying fuel tax. This license allows the holder to bring motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, into this state in a vehicle supply tank, and for that privilege, the licensee shall pay to this state the tax on fuel consumed on the highways of this state, all in accordance with the provisions for the licensure set forth under this chapter. There is a fee of ten dollars for the initial license and a fee of ten dollars for the subsequent renewal of the license for each year thereafter. There is a fee of one dollar and fifty cents per vehicle for each set of decals requested along with a fee of one dollar for mailing each set of decals. The fees collected must be deposited into the motor fuel administration fund.
Source: SL 1995, ch 71, § 170; SL 2012, ch 72, § 1; SL 2023, ch 34, § 4.
10-47B-174. Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.
Each qualified motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, powered vehicle that operates into or through this state in interstate operations shall carry evidence of compliance with this chapter. For any carrier who is permanently licensed, a copy, photocopy, or electronic copy of the permanent license issued to the carrier must be carried in each vehicle operated by the licensee within this state. No other alterations to the license or a copy of the license is allowed.
Notwithstanding any provision of this chapter, a permanent interstate fuel user licensee shall file reports with the department and remit tax to the department on a quarterly basis. The reports and remittance shall be due on the last day of the month following each quarterly period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day on which the Federal Reserve Bank is closed, the report or remittance is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day on which the Federal Reserve Bank is closed.
Source: SL 1995, ch 71, § 171; SL 2013, ch 60, § 30; SL 2018, ch 66, § 1; SL 2023, ch 34, § 5.
10-47B-175. Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
Any interstate fuel user, who is not the holder of a valid interstate fuel user license or operating under the authority of an interstate compact or reciprocal agreement shall, before entering this state, obtain a temporary single-trip permit from the department or any agents appointed by the secretary for issuance of these permits. Temporary single-trip permits shall cost twenty dollars each. The permit is for one trip into or through the state and automatically expires as soon as the vehicle leaves this state. This permit does not allow the holder to purchase fuel on a tax-unpaid basis from any source within this state. The permit fee is in lieu of any other fuel permit fees.
Source: SL 1995, ch 71, § 172.
10-47B-176. Determining tax liability of interstate fuel user licensee--Overpayment refund.
The tax liability of an interstate fuel user licensee shall be determined based on average fuel consumption for all qualified vehicles operated by the licensee within this state. Average fuel consumption is equal to the total fleet vehicle miles traveled divided by total fleet gallons of fuel consumed to calculate an average mile per gallon (AMPG) for all vehicles operated. This AMPG is then divided into the total miles traveled within South Dakota by all vehicles to determine the total gallons of fuel attributable to South Dakota operations. The gallons thus calculated shall be multiplied times the motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, per gallon tax rate currently in force at the time the return is completed to determine the total tax due from the licensee. This tax liability may be credited in the amount of any South Dakota 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, paid at the time the fuel is purchased within this state. Over purchases of motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, which result in a tax overpayment must be refunded to the licensee in accordance with the provisions of § 10-47B-177.
Source: SL 1995, ch 71, § 173; SL 2023, ch 34, § 6.
10-47B-177. Information required in interstate fuel user's report.
The reports filed by interstate fuel users shall contain the following information for all qualified vehicles operating under the taxpayer's license:
(1) The total miles driven in all states;
(2) The total gallons of fuel consumed in all states;
(3) The total miles driven within South Dakota, recorded separately from the miles driven in other states; and
(4) The total gallons of fuel purchased in South Dakota on which the state's fuel tax was paid at the time of purchase.
Once the license holder's tax liability has been calculated in accordance with the provisions of § 10-47B-176, the amount of tax-paid fuel gallonage listed under subdivision (4) of this section shall be applied against the calculated fuel tax liability for South Dakota. The resultant gallonage determines either an additional tax liability or a tax credit on the license holder's quarterly tax return.
Source: SL 1995, ch 71, § 174.
10-47B-178. Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.
If the qualified vehicles used by an interstate user are leased, the operator shall carry a copy of the lease agreement in the vehicle while operating in this state. The lease agreement shall clearly indicate the party responsible for the fuel user license and for the reporting and payment of fuel taxes. The following types of lease agreements shall be recognized by the department:
(1) Temporary leases, which are leases for less than thirty days or leases for more than thirty days without exclusive use of the leased vehicle; and
(2) Permanent leases, which are leases for more than thirty days with exclusive use of the leased vehicle.
The party responsible for the reporting and payment of fuel taxes shall maintain complete and accurate records of the operations conducted for purposes of tax return completion and audit examination.
Source: SL 1995, ch 71, § 175.
10-47B-179. Calculating tax liability of interstate fuel user when user's records are inadequate.
If an interstate fuel user does not keep records adequate to verify either miles traveled or fuel purchased, tax shall be calculated on fuel consumption using the average miles per gallon (AMPG) allowance. The AMPG allowance is either four miles per gallon or a twenty percent reduction of the miles per gallon reported for all miles attributable to established travel. If no records exist to support miles driven during a tax reporting period, the period's mileage shall be calculated based on the average mileage driven during the four preceding reporting periods.
Source: SL 1995, ch 71, § 176; SL 2018, ch 66, § 2.
10-47B-180. Interstate fuel user required to keep operational records.
Any person holding an interstate fuel user license issued by this state shall make and keep for the current calendar year plus the three prior calendar years, the operational records as may be reasonably required by the secretary. If in the normal conduct of business, the required records are maintained and kept at any office located outside of South Dakota, compliance with this section can be accomplished if the records are made available for audit purposes at a location within the State of South Dakota. If required operational records are not made available at a location within this state, the licensee is liable to this state for reimbursement of actual per diem travel expenses incurred in conducting the audit at the out-of-state site. Per diem expense reimbursement shall be assessed based on the prevailing out-of-state travel expense rates for the State of South Dakota.
Source: SL 1995, ch 71, § 177.
10-47B-180.1. Records required of persons who store motor fuel or special fuel--Penalties.
Any person in this state who stores motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, for sale or use in this state shall maintain records to demonstrate that all taxes imposed by this state have been paid. If it is determined that all taxes due have not been paid or if adequate records are not maintained to show that all taxes due have been paid, the fuel is subject to an assessment by the department of up to twice the tax rate on all fuel involved.
Source: SL 1999, ch 58, § 50; SL 2013, ch 59, § 18; SL 2023, ch 34, § 7.
10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill-of-lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.
Source: SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.
10-47B-182. Civil penalty for failure to issue required documents--Request for hearing.
Any person who fails to issue a document pursuant to the provisions of §§ 10-47B-43, 10-47B-45, 10-47B-49, and 10-47B-50 or who fails to provide all of the information set forth by §§ 10-47B-53 to 10-47B-55, inclusive, is subject to a civil penalty of one thousand dollars per document. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9.
Source: SL 1995, ch 71, § 179; SL 1999, ch 58, § 46.
10-47B-183. Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.
Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9.
Source: SL 1995, ch 71, § 180; SL 1996, ch 90, § 41; SL 1999, ch 58, § 47.
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.
A person who operates or maintains a motor vehicle in this state with special fuel that contains dye as provided under § 10-47B-20 in the engine fuel supply tank is subject to a civil penalty of two hundred fifty dollars if the violation occurs in a motor vehicle which is not a qualified vehicle. If the violation occurs in a qualified vehicle, the person is subject to a civil penalty of five hundred dollars. The person is subject to a five hundred dollar civil penalty on all subsequent violations which occur in any motor vehicle other than a qualified vehicle and subject to a civil penalty of one thousand dollars on all subsequent violations which occur in any qualified vehicle. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9. Failure to pay the civil assessment within ninety days after the date of the assessment or ninety days after the civil assessment becomes final pursuant to an administrative appeal, is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway is not subject to this section. Any intercity bus as defined by 26 U.S.C. § 6427(b) is not subject to this section with regards to any dyed diesel fuel purchased in another state and imported in the engine fuel supply tank of the bus. Any fuel purchased in this state for use in an intercity bus shall be taxed and undyed. Any motor vehicle owned by the federal government is not subject to this section.
Source: SL 1995, ch 71, § 182; SL 1996, ch 90, § 44; SL 1999, ch 58, § 48; SL 2004, ch 98, § 1.
10-47B-186. Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.
Any person who fails to provide, inspect, or maintain in the person's records bills-of-lading, diversion tickets, or drop load tickets as required by this chapter or fails to provide, inspect, or maintain bills-of-lading and diversion tickets that indicate South Dakota as the destination state may be subject to an assessment by the department of up to twice the tax rate on all fuel involved.
Source: SL 1995, ch 71, § 183.
10-47B-187. Penalties for violations.
Any person who:
(1) Makes any false or fraudulent return or report in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;
(2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3) Fails to keep the records and books required by this chapter or refuses to exhibit these records to the secretary or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;
(4) Fails to file a return or report required by this chapter within sixty days from the date the return or report is due is guilty of a Class 1 misdemeanor;
(5) Engages in business as a licensee under this chapter without obtaining a fuel tax license is guilty of a Class 1 misdemeanor;
(6) Engages in business as a licensee under this chapter after the licensee's fuel tax license has been revoked by the secretary is guilty of a Class 6 felony;
(7) Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor;
(8) Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony;
(9) Engages in the business as a licensee under this chapter without obtaining a fuel tax license after having been notified in writing by the secretary that the person is subject to the provisions of the motor fuel tax laws is guilty of a Class 6 felony. It is not a violation of this subdivision if the person engaging in business as a licensee files an application for a fuel tax license and meets all lawful prerequisites for obtaining the license within three days from receipt of written notice from the secretary;
(10) Makes false or deceptive statements in applying for a license issued pursuant to this chapter or files an application as a subterfuge for the real person in interest whose license has been canceled for cause by the secretary is guilty of a Class 6 felony;
(11) Ceases conducting business as a licensee as defined under this chapter and fails to surrender a license to the secretary as required after discontinuance is guilty of a Class 1 misdemeanor;
(12) Knowingly submits a fraudulently prepared or supported claim for the refund of motor or special fuel taxes is guilty of a Class 6 felony;
(13) Operates or maintains a motor vehicle in this state with special fuel that contains dye as provided in this chapter in the engine fuel supply tank, is guilty of a Class 2 misdemeanor. Any subsequent violation is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway and intercity buses as defined by 26 U.S.C. § 6427(b) is not subject to this subdivision. Any vehicle owned by the federal government is not subject to this subdivision;
(14) Signs any form prescribed by the department with knowledge that the form contains false or untrue information, in whole or in part, is guilty of a Class 6 felony;
(15) Fails to carry aboard a qualified motor vehicle, fuel use tax operating credentials required under this chapter or fails to exhibit such fuel use tax credentials if so required by a law enforcement officer is guilty of a Class 2 misdemeanor; or
(16) Operates a motor vehicle with a capacity of more than four thousand two hundred gallons that is engaged in the shipment of motor fuel and special fuel on the public highways of this state without a bill of lading containing the information required by this chapter is guilty of a Class 1 misdemeanor.
Source: SL 1995, ch 71, § 184; SL 1996, ch 90, § 45; SL 1999, ch 58, § 49; SL 2009, ch 55, §§ 31, 32; SL 2013, ch 59, § 19.
10-47B-188. State officials authorized to withdraw fuel for testing.
Authorized personnel of the department, the Internal Revenue Service, the Highway Patrol, and local law enforcement agencies may withdraw fuel from motor vehicles, machinery, equipment, and storage facilities in quantities sufficient to test for purposes of enforcing the provisions of this chapter.
Source: SL 1995, ch 71, § 185; SL 2003, ch 272, §§ 20, 121.
10-47B-189. Refusal to allow inspection as misdemeanor.
Any person who refuses to allow an inspection of equipment or fuel authorized by this chapter is guilty of a Class 2 misdemeanor.
Source: SL 1996, ch 90, § 42.
10-47B-190. Electronic filing of returns and reports and electronic transfer of funds required--Exception .
Any entity who holds a license issued pursuant to this chapter or any entity subject to the provisions of this chapter shall file returns or reports by electronic means with the department and shall remit tax by electronic transfer to the department unless the secretary permits an entity to file returns or reports by nonelectronic means and permits an entity to remit tax by nonelectronic means. If the day the return or report is due falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed. All tax required to be remitted is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed.
If the secretary permits any entity to file returns or reports by nonelectronic means, permits any entity to remit tax by nonelectronic means, or both, any return, report, or remittance which is required to be filed is timely filed if mailed, postage prepaid, on or before the due date for the particular reporting period, and is received by the department. The return or report to be filed shall be on forms prescribed and furnished by the department. If the day the return, report, or remittance is due falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day on which the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.
Source: SL 2012, ch 73, § 1; SL 2013, ch 60, § 31; SL 2017, ch 65, § 36.
10-47B-191. Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.
This section applies to any fuel that is not specifically taxed by this chapter that is used to propel a motor vehicle on the highways of this state. For the purposes of this section, fuel means any solid, liquid, or gas, or any combination thereof, that is consumed by the motor vehicle to propel the motor vehicle on the highways of this state that is not otherwise taxed by this chapter.
A fuel excise tax is imposed on all fuel as defined by this section. The fuel excise tax is imposed at the equivalent rate of $.22 per 116,090 BTU of energy of the fuel, which is the equivalent energy of a gallon of gasoline. The owner or operator of the motor vehicle shall remit the tax imposed by this section.
The owner or operator of the motor vehicle shall report to the department the type of fuel used to propel the motor vehicle, the amount of fuel used to propel the motor vehicle, the miles driven by the motor vehicle, and any other information that the secretary may require. The report shall be on a form provided by the department and shall be filed on a monthly basis by electronic means on an electronic reporting system furnished by the department. The report required by this section shall be filed with respect to information for the preceding monthly period by electronic means on or before the twentieth day of the month following each monthly period.
All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day on which the Federal Reserve Bank is closed.
Source: SL 2014, ch 64, § 13; SL 2017, ch 65, § 37.
10-47B-192. E15 fuel tax refund--Administration--Promulgation of rules.
Beginning in fiscal year 2025 and ending in fiscal year 2030, any money deposited in the ethanol infrastructure incentive fund must be used to provide fuel tax refunds in accordance with this section. A licensed marketer that has demonstrated compliance with alternative fuel compatibility requirements with the Department of Agriculture and Natural Resources may claim a fuel tax refund in an amount equal to five cents multiplied by the total number of gallons of ethanol blended gasoline classified as E15 sold and dispensed by the licensed marketer during the preceding calendar year through motor fuel pumps located on its retail premises in this state. A licensed marketer may claim a refund for calendar years 2025 through 2029. The licensed marketer must apply for the refund on a form provided by the Governor’s Office of Economic Development. The Governor’s Office of Economic Development shall publish the application form on its website. The licensed marketer must complete the application form and file it with the Governor’s Office of Economic Development within thirty days after the end of the calendar year for which the refund is claimed. The commissioner of the Governor’s Office of Economic Development shall approve or deny the application within ninety days after it is filed. Upon approval of the application, the commissioner shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this section. If the amount of money on deposit in the ethanol infrastructure fund is not sufficient to pay in full all the allowable tax refunds for the calendar year, the payments must be prorated among the applicants. The Governor’s Office of Economic Development shall promulgate rules pursuant to chapter 1-26 prescribing the information that must be included in the application form, the procedure for filing the form, and the process for appealing a denial of an application.
Source: SL 2024, ch 40, § 1.
