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

SDCL § 10-47B-49: Circumstances requiring issuance of diversion ticket.

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

If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel.

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

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