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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-47B-46: Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-47B. FUEL TAXATION

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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