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-4.2 Motor fuel and special fuel excise tax rate.
10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate.
10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
10-47B-6 Excise tax on certain imported fuel.
10-47B-7 Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce.
10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel.
10-47B-9 Excise tax on unblended biodiesel--Exceptions.
10-47B-9.1 Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
10-47B-10 Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
10-47B-11 Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
10-47B-12 Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
10-47B-13 Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certain self-propelled highway construction machinery or vehicles.
10-47B-14 to 10-47B-17. Repealed.
10-47B-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-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.
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.
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
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
Circumstances allowing tax refund for undyed special fuel used as heating oil. 10-47B-129
Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged in interstate commerce. 10-47B-130
Credit for taxes mistakenly paid--Refund. 10-47B-131
Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units. 10-47B-131.1
Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used. 10-47B-131.2
Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law. 10-47B-131.3
Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel. 10-47B-132
Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed diesel fuel--Conditions for refund. 10-47B-133
Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
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
Tax report credit for special fuel blended with biodiesel to create biodiesel blend. 10-47B-137
Lost fuel--Requirements for tax refund. 10-47B-138
to 10-47B-142. Repealed. 10-47B-143
Rejection of fraudulent claim. 10-47B-144
Interest on refund claim not refunded within required time period. 10-47B-145
Rejection of tax refund claim--Assessment of tax against refund claimant. 10-47B-146
Cooperation of state agencies--Information exchange with federal government and agencies of other states. 10-47B-147
Interstate agreements or compacts authorized--Access to instruments. 10-47B-148
Collection and distribution of tax, fee, penalty assessment, and interest assessment. 10-47B-149
Monthly adjustment to motor fuel tax fund balance. 10-47B-149.1
Distribution to counties and townships. 10-47B-149.2
Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses. 10-47B-150
Taxes used in airplanes and aircraft transferred to state aeronautics fund. 10-47B-151
Funds from motor fuel tax used to improve boating facilities. 10-47B-152
Use of funds transferred to parks and recreation fund. 10-47B-153
Improving boating facilities declared to be public purpose. 10-47B-154
License revocation hearing--Written notice of revocation. 10-47B-156
Sworn statement in lieu of verification of report before a notary public. 10-47B-157
Record keeping required of licensee. 10-47B-158
Additional records to be kept by liquid petroleum gas user or consumer refund claimant. 10-47B-159
Fuel transactions to be supported by sales/purchase invoice--Copies--Required information. 10-47B-160
Examination of licensee by secretary--Reason for examination. 10-47B-161
In-office review of refund claimant's or licensee's, records--Full field audit not precluded. 10-47B-162
Production incentive payments to ethanol producers for ethyl alcohol and to qualified biobutanol producers for biobutanol--Eligibility--Proration. 10-47B-163
Application for ethanol production incentive payment. 10-47B-164
Appropriation of money in ethanol fuel fund--Transfers of funds. 10-47B-164.1
Ethanol infrastructure incentive fund established. 10-47B-164.2
Promulgation of rules concerning the ethanol infrastructure incentive fund. 10-47B-165
Information required on ethanol production payment claim form. 10-47B-166
Denaturing of ethyl alcohol required for production incentive payment--Exception. 10-47B-167
Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions. 10-47B-168
Monthly report by liquid petroleum gas and natural gas vendors required. 10-47B-169
Time for filing liquid petroleum gas and natural gas vendor's report. 10-47B-170
Information required in report of liquid petroleum gas and natural gas vendors. 10-47B-170.1
Semiannual report required of liquid petroleum gas users. 10-47B-170.2
Time for filing liquid petroleum gas user's report. 10-47B-171
Information in liquid petroleum gas user's report. 10-47B-172
Advanced arrangements for paying taxes on special fuels. 10-47B-173
Application for permanent fuel user license--Security--Fees.
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
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
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.