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- SDCL § 10-47B-117 · Aggregate reporting.
- SDCL § 10-47B-118 · Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.
- SDCL § 10-47B-119
- SDCL § 10-47B-119.1
- SDCL § 10-47B-119.2 · Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.
- SDCL § 10-47B-120 · Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
- SDCL § 10-47B-120.1 · Tax refund for methanol used to produce biodiesel.
- SDCL § 10-47B-121 · Tax report credit available to blender--No refund.
- SDCL § 10-47B-121.1 · Tax report credit allowed to blender for special fuel blended with biodiesel.
- SDCL § 10-47B-122 · Tax refund to dealer for sale of fuel to approved tribal Indian school.
- SDCL § 10-47B-123 · Tax refund to dealer for lost fuel.
- SDCL § 10-47B-124 · Tax refund to retail dealer on fuel sold to federal government or defense supply center.
- SDCL § 10-47B-125 · Tax refund available to licensed exporter.
- SDCL § 10-47B-126 · Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
- SDCL § 10-47B-127
- SDCL § 10-47B-128 · Circumstances allowing tax refund for undyed special fuel used as heating oil.
- SDCL § 10-47B-129 · Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce.
- SDCL § 10-47B-130 · Credit for taxes mistakenly paid--Refund.
- SDCL § 10-47B-131 · Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
- SDCL § 10-47B-131.1 · Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
- SDCL § 10-47B-131.2 · Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.
- SDCL § 10-47B-131.3 · Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
- SDCL § 10-47B-132 · Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.
- SDCL § 10-47B-133 · Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
- SDCL § 10-47B-134 · Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
- SDCL § 10-47B-135 · No tax refund for certain uses of fuel.
- SDCL § 10-47B-136
- SDCL § 10-47B-136.1 · Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
- SDCL § 10-47B-137 · Lost fuel--Requirements for tax refund.
- SDCL § 10-47B-138
- SDCL § 10-47B-143 · Rejection of fraudulent claim.
- SDCL § 10-47B-144 · Interest on refund claim not refunded within required time period.
- SDCL § 10-47B-145 · Rejection of tax refund claim--Assessment of tax against refund claimant.
- SDCL § 10-47B-146 · Cooperation of state agencies--Information exchange with federal government and agencies of other states.
- SDCL § 10-47B-147 · Interstate agreements or compacts authorized--Access to instruments.
- SDCL § 10-47B-148 · Collection and distribution of tax, fee, penalty assessment, and interest assessment.
- SDCL § 10-47B-149 · Monthly adjustment to motor fuel tax fund balance.
- SDCL § 10-47B-149.1 · Distribution to counties and townships.
- SDCL § 10-47B-149.2 · Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.
- SDCL § 10-47B-150 · Taxes used in airplanes and aircraft transferred to state aeronautics fund.
- SDCL § 10-47B-151 · Funds from motor fuel tax used to improve boating facilities.
- SDCL § 10-47B-152 · Use of funds transferred to parks and recreation fund.
- SDCL § 10-47B-153 · Improving boating facilities declared to be public purpose.
- SDCL § 10-47B-154
- SDCL § 10-47B-155 · License revocation hearing--Written notice of revocation.
- SDCL § 10-47B-156 · Sworn statement in lieu of verification of report before a notary public.
- SDCL § 10-47B-157 · Record keeping required of licensee.
- SDCL § 10-47B-158 · Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
- SDCL § 10-47B-159 · Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
- SDCL § 10-47B-160 · Examination of licensee by secretary--Reason for examination.
- SDCL § 10-47B-161 · In-office review of refund claimant's or licensee's, records--Full field audit not precluded.
- SDCL § 10-47B-162
- SDCL § 10-47B-163
- SDCL § 10-47B-164
- SDCL § 10-47B-164.1 · Ethanol infrastructure incentive fund established.
- SDCL § 10-47B-164.2 · Promulgation of rules concerning the ethanol infrastructure incentive fund.
- SDCL § 10-47B-164.3 · Transfer of funds to state highway fund.
- SDCL § 10-47B-165
- SDCL § 10-47B-166
- SDCL § 10-47B-167 · Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
- SDCL § 10-47B-168 · Monthly report by liquid petroleum gas and natural gas vendors required.
- SDCL § 10-47B-169 · Time for filing liquid petroleum gas and natural gas vendor's report.
- SDCL § 10-47B-170 · Information required in report of liquid petroleum gas and natural gas vendors.
- SDCL § 10-47B-170.1 · Semiannual report required of liquid petroleum gas users.
- SDCL § 10-47B-170.2 · Time for filing liquid petroleum gas user's report.
- SDCL § 10-47B-171 · Information in liquid petroleum gas user's report.
- SDCL § 10-47B-172 · Advanced arrangements for paying fuel taxes.
- SDCL § 10-47B-173 · Application for permanent fuel user license--Security--Fees.
- SDCL § 10-47B-174 · Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.
- SDCL § 10-47B-175 · Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
- SDCL § 10-47B-176 · Determining tax liability of interstate fuel user licensee--Overpayment refund.
- SDCL § 10-47B-176.1
- SDCL § 10-47B-177 · Information required in interstate fuel user's report.
- SDCL § 10-47B-178 · Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.
- SDCL § 10-47B-179 · Calculating tax liability of interstate fuel user when user's records are inadequate.
- SDCL § 10-47B-180 · Interstate fuel user required to keep operational records.
- SDCL § 10-47B-180.1 · Records required of persons who store motor fuel or special fuel--Penalties.
- SDCL § 10-47B-181 · Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
- SDCL § 10-47B-182 · Civil penalty for failure to issue required documents--Request for hearing.
- SDCL § 10-47B-183 · Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.
- SDCL § 10-47B-184
- SDCL § 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.
- SDCL § 10-47B-186 · Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.
- SDCL § 10-47B-187 · Penalties for violations.
- SDCL § 10-47B-188 · State officials authorized to withdraw fuel for testing.
- SDCL § 10-47B-189 · Refusal to allow inspection as misdemeanor.
- SDCL § 10-47B-190 · Electronic filing of returns and reports and electronic transfer of funds required--Exception .
- SDCL § 10-47B-191 · Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.
- SDCL § 10-47B-192 · E15 fuel tax refund--Administration--Promulgation of rules.
- SDCL § 10-50-1 · Definition of terms.
- SDCL § 10-50-2 · Number of cigarettes in package.
- SDCL § 10-50-3 · Tax imposed on cigarettes held for sale--Rates of tax.
- SDCL § 10-50-4 · Stamps affixed to evidence tax payment--Samples excepted.
- SDCL § 10-50-5 · Denominations of stamps--Fractional parts of cent.
- SDCL § 10-50-6 · Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
- SDCL § 10-50-7 · Transactions constitutionally exempt from taxation.
- SDCL § 10-50-8 · Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
- SDCL § 10-50-9 · License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
- SDCL § 10-50-10 · Contents of application for license.
- SDCL § 10-50-11 · Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited.