{"data":{"id":"us-sd/sdcl-10-47b-181","jurisdiction":"us-sd","citation":"SDCL § 10-47B-181","heading":"Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.","body":"A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill-of-lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-181","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b6db6a0d85d89dfe78a9b00f3e4c936986e0267d78eec678f50572abe889eded","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-180.1","next":"us-sd/sdcl-10-47b-182"},"notice":"GroundRules: Original legal text. Not legal advice."}