{"data":{"id":"us-sd/sdcl-10-47b-39","jurisdiction":"us-sd","citation":"SDCL § 10-47B-39","heading":"Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.","body":"An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in § 10-47B-34 or the entire amount allowed for in § 10-47B-38 on the tax that the exporter is entitled to be refunded by § 10-47B-125 for motor fuel or undyed special fuel exported from this state which was withdrawn from a bulk plant in this state, from a terminal in this state, or from an ethanol producer's plant in this state for which a bill of lading was issued with a South Dakota destination which was later diverted to a location outside of this state.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-39","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9486d72aa160486324d41a90a91f593a277aa1f23ae7b8b296021d373f3ae796","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-38","next":"us-sd/sdcl-10-47b-40"},"notice":"GroundRules: Original legal text. Not legal advice."}