Section 10-47B-1 – Secretary to collect taxes.
10-47B-1. Secretary to collect taxes. The secretary shall administer this chapter and the collection of tax imposed by this chapter. Source: SL 1995, ch 71, §1.
Section 10-47B-1.1 – Point or location of sale or transfer.
10-47B-1.1. Point or location of sale or transfer. For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or […]
Section 10-47B-100 – Necessary information reported by terminal operator.
10-47B-100. Necessary information reported by terminal operator. The terminal operator shall report pursuant to §10-47B-98, if deemed necessary by the secretary: (1)The names and addresses of all suppliers; and (2)Copies of all bills-of-lading issued by the terminal or computer generated bill-of-lading information approved by the department. Source: SL 1995, ch 71, §100.
Section 10-47B-101 – Monthly report required from bulk plant operator.
10-47B-101. Monthly report required from bulk plant operator. For the purpose of determining the amount of motor fuel and special fuel tax due, each bulk plant operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to […]
Section 10-47B-102 – Time for filing bulk plant operator’s report.
10-47B-102. Time for filing bulk plant operator’s report. Any report required by §10-47B-101 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71, §102; SL 2011, ch 64, §11; SL 2013, ch […]
Section 10-47B-103 – Necessary information to be reported by bulk plant operator.
10-47B-103. Necessary information to be reported by bulk plant operator. The bulk plant operator shall report pursuant to §10-47B-101, if deemed necessary by the secretary: (1)All motor fuel and special fuel received into storage; and (2)Copies of all bills-of-lading issued by the bulk plant for motor fuel or special fuel withdrawn from storage into transport […]
Section 10-47B-104 – Monthly report required from exporter.
10-47B-104. Monthly report required from exporter. For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-106, the department […]
Section 10-47B-105 – Time for filing exporter’s report.
10-47B-105. Time for filing exporter’s report. Any report required by §10-47B-104 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71, §105; SL 2011, ch 64, §12; SL 2013, ch 60, §14; […]
Section 10-47B-106 – Necessary information reported by exporter.
10-47B-106. Necessary information reported by exporter. The exporter report required pursuant to §10-47B-104 shall contain the following information, if deemed necessary by the secretary: (1)The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state; (2)The motor fuel and special fuel acquired from […]
Section 10-47B-107 – Monthly report required from transporter.
10-47B-107. Monthly report required from transporter. For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed transporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. The department may require the reporting of any information reasonably necessary […]
Section 10-47B-108 – Time for filing transporter’s report–Request for specific information.
10-47B-108. Time for filing transporter’s report–Request for specific information. Any report required by §10-47B-107 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. The secretary may also request specific information regarding shipments of fuel delivered in […]
Section 10-47B-109 – Penalty for transporter’s failure to report–Hearing.
10-47B-109. Penalty for transporter’s failure to report–Hearing. If a transporter fails to provide the information required by §§10-47B-107 and 10-47B-108, the person is subject to a civil penalty of one thousand dollars for each violation. If the person believes that the assessment arose from a mistake of fact or error of law, the person may […]
Section 10-47B-11 – Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas–Exception.
10-47B-11. Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas–Exception. A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid […]
Section 10-47B-110 – Waiver of certain reporting requirements.
10-47B-110. Waiver of certain reporting requirements. Any report required by §§10-47B-101, 10-47B-102, 10-47B-107, and 10-47B-108 are for information purposes only and the secretary may waive the filing of the report if the report is unnecessary for the proper administration of this chapter. Source: SL 1995, ch 71, §110; SL 2013, ch 59, §14.
Section 10-47B-111 – Monthly report required from blender.
10-47B-111. Monthly report required from blender. For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed blender shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-113, the department […]
Section 10-47B-112 – Time for filing blender’s report.
10-47B-112. Time for filing blender’s report. Any report required by §10-47B-111 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71, §112; SL 2011, ch 64, §14; SL 2013, ch 60, §18; […]
Section 10-47B-113 – Necessary information reported by blender.
10-47B-113. Necessary information reported by blender. The blender report required pursuant to §10-47B-111 shall contain the following information, if deemed necessary by the secretary: (1)The number of gallons of any substances blended with motor fuel or special fuel; (2)A schedule of the names and addresses of all sales of blends in quantities of twenty-five gallons […]
Section 10-47B-114 – Quarterly report required from highway contractor.
10-47B-114. Quarterly report required from highway contractor. For the purpose of determining the amount of motor fuel, liquid petroleum gas, and special fuel tax due, each highway contractor shall file with the department a report on a quarterly basis by electronic means on an electronic reporting system furnished by the department. The secretary shall approve […]
Section 10-47B-114.1 – Time for filing highway contractor’s report.
10-47B-114.1. Time for filing highway contractor’s report. Any report required by §10-47B-114 shall be filed with respect to information for the preceding quarter by electronic means on or before the twentieth day of the month following each quarterly period. Source: SL 1996, ch 90, §32; SL 2011, ch 64, §15; SL 2013, ch 60, §20; […]
Section 10-47B-115 – Necessary information reported by highway contractor.
10-47B-115. Necessary information reported by highway contractor. The highway contractor shall report pursuant to §10-47B-114, if deemed necessary by the secretary: (1)The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract; (2)All fuel used in self-propelled motor vehicle and equipment within the right-of-way; (3)All […]