{"data":{"id":"us-sd/sdcl-10-47b-10","jurisdiction":"us-sd","citation":"SDCL § 10-47B-10","heading":"Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.","body":"A fuel excise tax is imposed on all motor fuel or special fuel which has been removed from a terminal in this state at the rack, or removed from an ethanol producer's plant in this state, by a licensed exporter for which the bill of lading issued for the fuel by the terminal operator or ethanol producer indicates a destination state other than South Dakota, and the fuel is later diverted by the exporter to a destination within this state for off-loading or is transferred or sold to another person within this state prior to off-loading in any destination state. This tax is not imposed if the fuel is biodiesel and the exporter is also licensed as a blender or supplier. The tax imposed shall be at the rate provided for in § 10-47B-4.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a1228a0b3a394a39f1131a534cad15aa029f011c6be77a0234d6234f11af7c95","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-9.1","next":"us-sd/sdcl-10-47b-11"},"notice":"GroundRules: Original legal text. Not legal advice."}