{"data":{"id":"us-sd/sdcl-10-47b-97","jurisdiction":"us-sd","citation":"SDCL § 10-47B-97","heading":"Necessary information reported by importer.","body":"The importer shall report pursuant to § 10-47B-95, if deemed necessary by the secretary:\n(1) All motor fuel and special fuel acquired from an out-of-state supplier imported into South Dakota for which the terminal operator has issued a bill-of-lading indicating South Dakota as the destination state;\n(2) The out-of-state supplier's license number if acquired from an out-of-state supplier; and\n(3) A schedule of all imports delivered into this state including the names and addresses of all customers or off-loading locations.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-97","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"08509c364d0c4a41bce4c8962709d6fb26d9896503d2e362c22cfeaecc517c68","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-96","next":"us-sd/sdcl-10-47b-98"},"notice":"GroundRules: Original legal text. Not legal advice."}