Chapter 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§ 10-47B-4.1 Repealed.
§ 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 Repealed.
§ 10-47B-18 Repealed.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-33 Repealed.
§ 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 Repealed.
§ 10-47B-119.1 Repealed.
§ 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 Repealed.
§ 10-47B-128 Circumstances allowing tax refund for undyed special fuel used as heating oil.
§ 10-47B-129 Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged in interstate commerce.
§ 10-47B-130 Credit for taxes mistakenly paid--Refund.
§ 10-47B-131 Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
§ 10-47B-131.1 Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
§ 10-47B-131.2 Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.
§ 10-47B-131.3 Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
§ 10-47B-132 Refund for taxes paid when undyed diesel fuel accidentally mixed 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.
§ 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 Repealed.
§ 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 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 Repealed.
§ 10-47B-155 License revocation hearing--Written notice of revocation.
§ 10-47B-156 Sworn statement in lieu of verification of report before a notary public.
§ 10-47B-157 Record keeping required of licensee.
§ 10-47B-158 Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
§ 10-47B-159 Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
§ 10-47B-160 Examination of licensee by secretary--Reason for examination.
§ 10-47B-161 In-office review of refund claimant's or licensee's, records--Full field audit not precluded.
§ 10-47B-162 Production incentive payments to ethanol producers for ethyl alcohol and to qualified biobutanol producers for biobutanol--Eligibility--Proration.
§ 10-47B-163 Application for ethanol production incentive payment.
§ 10-47B-164 Appropriation of money in ethanol fuel fund--Transfers of funds.
§ 10-47B-164.1 Ethanol infrastructure incentive fund established .
§ 10-47B-164.2 Promulgation of rules concerning the ethanol infrastructure incentive fund.
§ 10-47B-164.3 Transfer of funds to state highway fund.
§ 10-47B-165 Information required on ethanol production payment claim form.
§ 10-47B-166 Denaturing of ethyl alcohol required for production incentive payment--Exception.
§ 10-47B-167 Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
§ 10-47B-168 Monthly report by liquid petroleum gas and natural gas vendors required.
§ 10-47B-169 Time for filing liquid petroleum gas and natural gas vendor's report.
§ 10-47B-170 Information required in report of liquid petroleum gas and natural gas vendors.
§ 10-47B-170.1 Semiannual report required of liquid petroleum gas users.
§ 10-47B-170.2 Time for filing liquid petroleum gas user's report.
§ 10-47B-171 Information in liquid petroleum gas user's report.
§ 10-47B-172 Advanced arrangements for paying taxes on special fuels.
§ 10-47B-173 Application for permanent fuel user license--Security--Fees.
§ 10-47B-174 Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.
§ 10-47B-175 Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
§ 10-47B-176 Determining tax liability of interstate fuel user licensee--Overpayment refund.
§ 10-47B-176.1 Repealed.
§ 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 Repealed.
§ 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.