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- SDCL § 10-47B-34 · Percentage allowed to be retained to off-set administrative expenses of timely reporting.
- SDCL § 10-47B-35 · Distribution of amount retained for administrative expenses.
- SDCL § 10-47B-36 · Retention of administrative expenses not allowed for late reporting or remittance of tax.
- SDCL § 10-47B-37 · Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.
- SDCL § 10-47B-38 · Amount importer allowed to retain for timely remittance.
- SDCL § 10-47B-39 · Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
- SDCL § 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to retain.
- SDCL § 10-47B-41 · Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.
- SDCL § 10-47B-42 · Required taxes belong to state.
- SDCL § 10-47B-43 · Preparation and delivery of bill-of-lading setting out fuel destination.
- SDCL § 10-47B-44 · Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.
- SDCL § 10-47B-45 · Required documentation for importing motor fuel or special fuel.
- SDCL § 10-47B-46 · Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
- SDCL § 10-47B-47 · Required time period for retention of shipping papers by receiver of fuel.
- SDCL § 10-47B-48 · Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.
- SDCL § 10-47B-49 · Circumstances requiring issuance of diversion ticket.
- SDCL § 10-47B-50 · Issuance of drop load ticket--Copy of ticket.
- SDCL § 10-47B-51 · Reliance on transporter's intended destination state--Joint and several liability for fuel tax.
- SDCL § 10-47B-52 · Exemptions for bulk plant operator delivering fuel into tank wagon.
- SDCL § 10-47B-53 · Information required on bill-of-lading.
- SDCL § 10-47B-54 · Information required on diversion ticket.
- SDCL § 10-47B-55 · Information required on drop load ticket.
- SDCL § 10-47B-56 · Supplier's license required.
- SDCL § 10-47B-57 · Application for out-of-state supplier's license.
- SDCL § 10-47B-58 · Terminal operator's license required.
- SDCL § 10-47B-59 · Exporter's license required--Licensure in destination state required.
- SDCL § 10-47B-60 · Transporter's license required.
- SDCL § 10-47B-61 · Importer's license required.
- SDCL § 10-47B-62 · Blender's license required.
- SDCL § 10-47B-63 · Liquid petroleum gas vendor's license required.
- SDCL § 10-47B-64 · Compressed natural gas vendor's license required.
- SDCL § 10-47B-64.5 · Liquid natural gas vendor's license required.
- SDCL § 10-47B-65 · Marketer license for wholesale distributor or retail dealer.
- SDCL § 10-47B-66 · Liquid petroleum gas user's license required.
- SDCL § 10-47B-67 · Ethanol producer's license required.
- SDCL § 10-47B-67.1 · Biodiesel producer's license required.
- SDCL § 10-47B-67.2 · Methanol producer's license required.
- SDCL § 10-47B-68 · Bulk plant operator's license required.
- SDCL § 10-47B-68.1 · Ethanol broker's license required.
- SDCL § 10-47B-69 · Highway contractor fuel tax license required.
- SDCL § 10-47B-70 · Refund claimant license required.
- SDCL § 10-47B-71 · Information required on license form.
- SDCL § 10-47B-72 · Renewal of licenses.
- SDCL § 10-47B-73 · Reasons for refusal to issue license.
- SDCL § 10-47B-74 · Fuel license application process.
- SDCL § 10-47B-75 · Revocation and cancellation of license or permit--Hearing--Notice.
- SDCL § 10-47B-76 · Cancellation of license by written request.
- SDCL § 10-47B-77 · Cessation of business--Notice to secretary--Reports and payments due.
- SDCL § 10-47B-78 · Cancellation of license for non-activity--Request for hearing.
- SDCL § 10-47B-79 · Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
- SDCL § 10-47B-80 · Filing security concurrently with license application.
- SDCL § 10-47B-81 · Bond requirements.
- SDCL § 10-47B-82 · Form of security other than bond.
- SDCL § 10-47B-83 · Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.
- SDCL § 10-47B-84 · Determining amount of increased security.
- SDCL § 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.
- SDCL § 10-47B-86 · Cancellation of bond.
- SDCL § 10-47B-87 · Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.
- SDCL § 10-47B-88 · Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.
- SDCL § 10-47B-89 · Display of license at place of business.
- SDCL § 10-47B-90 · Surrender of license upon discontinuance of business.
- SDCL § 10-47B-91 · Monthly report by supplier--Information required.
- SDCL § 10-47B-92 · Time for filing supplier's report.
- SDCL § 10-47B-93 · Necessary information reported by supplier.
- SDCL § 10-47B-94 · All fuel destined for South Dakota to be reported monthly by out-of-state supplier.
- SDCL § 10-47B-95 · Monthly report required from importer.
- SDCL § 10-47B-96 · Time for filing importer's report.
- SDCL § 10-47B-97 · Necessary information reported by importer.
- SDCL § 10-47B-98 · Monthly report required from terminal operator.
- SDCL § 10-47B-99 · Time for filing terminal operator's report.
- SDCL § 10-47B-100 · Necessary information reported by terminal operator.
- SDCL § 10-47B-101 · Monthly report required from bulk plant operator.
- SDCL § 10-47B-102 · Time for filing bulk plant operator's report.
- SDCL § 10-47B-103 · Necessary information to be reported by bulk plant operator.
- SDCL § 10-47B-104 · Monthly report required from exporter.
- SDCL § 10-47B-105 · Time for filing exporter's report.
- SDCL § 10-47B-106 · Necessary information reported by exporter.
- SDCL § 10-47B-107 · Monthly report required from transporter.
- SDCL § 10-47B-108 · Time for filing transporter's report--Request for specific information.
- SDCL § 10-47B-109 · Penalty for transporter's failure to report--Hearing.
- SDCL § 10-47B-110 · Waiver of certain reporting requirements.
- SDCL § 10-47B-111 · Monthly report required from blender.
- SDCL § 10-47B-112 · Time for filing blender's report.
- SDCL § 10-47B-113 · Necessary information reported by blender.
- SDCL § 10-47B-114 · Quarterly report required from highway contractor.
- SDCL § 10-47B-114.1 · Time for filing highway contractor's report.
- SDCL § 10-47B-115 · Necessary information reported by highway contractor.
- SDCL § 10-47B-115.1 · Monthly report required from ethanol producer.
- SDCL § 10-47B-115.2 · Time for filing ethanol producer's report.
- SDCL § 10-47B-115.3 · Necessary information reported by ethanol producer.
- SDCL § 10-47B-115.4 · Monthly report required from ethanol broker.
- SDCL § 10-47B-115.5 · Time for filing ethanol broker's report.
- SDCL § 10-47B-115.6 · Necessary information reported by ethanol broker.
- SDCL § 10-47B-115.7 · Monthly report required from methanol producer.
- SDCL § 10-47B-115.8 · Time for filing methanol producer's report.
- SDCL § 10-47B-115.9 · Necessary information reported by methanol producer.
- SDCL § 10-47B-115.10 · Monthly report required from biodiesel producer.
- SDCL § 10-47B-115.11 · Time for filing biodiesel producer's report.
- SDCL § 10-47B-115.12 · Necessary information reported by biodiesel producer.
- SDCL § 10-47B-116 · Final report by licensee.