reglab/housing_qa huggingface dataset:
SD Codified L § 10-47B-176 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund.

10-47B-176. Determining tax liability of interstate fuel user licensee--Overpayment refund.The tax liability of an interstate fuel user licensee shall be determined based on average fuel consumption for all qualified vehicles operated by the licensee within this state. Average fuel consumption is equal to the total fleet vehicle miles traveled divided by total fleet gallons of fuel consumed to calculate an average mile per gallon (AMPG) for all vehicles operated. This AMPG is then divided into the total miles traveled within South Dakota by all vehicles to determine the total gallons of fuel attributable to South Dakota operations. The gallons thus calculated shall be multiplied times the special fuel per gallon tax rate currently in force at the time the return is completed to determine the total tax due from the licensee. This tax liability can be credited in the amount of any South Dakota special fuel tax paid at the time the fuel is purchased within this state. Over purchases of special fuel which result in a tax overpayment shall be refunded to the licensee in accordance with the provisions of §10-47B-177. Source: SL 1995, ch 71, §173.
SD Codified L § 10-47B-177 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-177 - Information required in interstate fuel user's report.

10-47B-177. Information required in interstate fuel user's report.The reports filed by interstate fuel users shall contain the following information for all qualified vehicles operating under the taxpayer's license:(1)The total miles driven in all states;(2)The total gallons of fuel consumed in all states;(3)The total miles driven within South Dakota, recorded separately from the miles driven in other states; and(4)The total gallons of fuel purchased in South Dakota on which the state's fuel tax was paid at the time of purchase.Once the license holder's tax liability has been calculated in accordance with the provisions of §10-47B-176, the amount of tax-paid fuel gallonage listed under subdivision (4) of this section shall be applied against the calculated fuel tax liability for South Dakota. The resultant gallonage determines either an additional tax liability or a tax credit on the license holder's quarterly tax return. Source: SL 1995, ch 71, §174.
SD Codified L § 10-47B-178 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-178 - Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.

10-47B-178. Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.If the qualified vehicles used by an interstate user are leased, the operator shall carry a copy of the lease agreement in the vehicle while operating in this state. The lease agreement shall clearly indicate the party responsible for the fuel user license and for the reporting and payment of fuel taxes. The following types of lease agreements shall be recognized by the department:(1)Temporary leases, which are leases for less than thirty days or leases for more than thirty days without exclusive use of the leased vehicle; and(2)Permanent leases, which are leases for more than thirty days with exclusive use of the leased vehicle.The party responsible for the reporting and payment of fuel taxes shall maintain complete and accurate records of the operations conducted for purposes of tax return completion and audit examination. Source: SL 1995, ch 71, §175.
SD Codified L § 10-47B-179 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-179 - Calculating tax liability of interstate fuel user when user's records are inadequate.

10-47B-179. Calculating tax liability of interstate fuel user when user's records are inadequate.If an interstate fuel user does not keep records adequate to verify either miles traveled or fuel purchased, tax shall be calculated on fuel consumption using the average miles per gallon (AMPG) allowance. The AMPG allowance is either four miles per gallon or a twenty percent reduction of the miles per gallon reported for all miles attributable to established travel. If no records exist to support miles driven during a tax reporting period, the period's mileage shall be calculated based on the average mileage driven during the four preceding reporting periods. Source: SL 1995, ch 71, §176; SL 2018, ch 66, §2.
SD Codified L § 10-47B-180 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-180 - Interstate fuel user required to keep operational records.

10-47B-180. Interstate fuel user required to keep operational records.Any person holding an interstate fuel user license issued by this state shall make and keep for the current calendar year plus the three prior calendar years, the operational records as may be reasonably required by the secretary. If in the normal conduct of business, the required records are maintained and kept at any office located outside of South Dakota, compliance with this section can be accomplished if the records are made available for audit purposes at a location within the State of South Dakota. If required operational records are not made available at a location within this state, the licensee is liable to this state for reimbursement of actual per diem travel expenses incurred in conducting the audit at the out-of-state site. Per diem expense reimbursement shall be assessed based on the prevailing out-of-state travel expense rates for the State of South Dakota. Source: SL 1995, ch 71, §177.
SD Codified L § 10-47B-180.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-180.1 - Records required of persons who store motor fuel or special fuel--Penalties.

10-47B-180.1. Records required of persons who store motor fuel or special fuel--Penalties.Any person in this state who stores motor fuel or special fuel for sale or use in this state shall maintain records to demonstrate that all taxes imposed by this state have been paid. If it is determined that all taxes due have not been paid or if adequate records are not maintained to show that all taxes due have been paid, the fuel is subject to an assessment by the department of up to twice the tax rate on all fuel involved. Source: SL 1999, ch 58, §50; SL 2013, ch 59, §18.
SD Codified L § 10-47B-181 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-181 - Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.

10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.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. Source: SL 1995, ch 71, §178; SL 1996, ch 90, §40.
SD Codified L § 10-47B-182 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-182 - Civil penalty for failure to issue required documents--Request for hearing.

10-47B-182. Civil penalty for failure to issue required documents--Request for hearing.Any person who fails to issue a document pursuant to the provisions of §§10-47B-43, 10-47B-45, 10-47B-49, and 10-47B-50 or who fails to provide all of the information set forth by §§10-47B-53 to 10-47B-55, inclusive, is subject to a civil penalty of one thousand dollars per document. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with §10-59-9. Source: SL 1995, ch 71, §179; SL 1999, ch 58, §46.
SD Codified L § 10-47B-183 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-183 - Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.

10-47B-183. Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with §10-59-9. Source: SL 1995, ch 71, §180; SL 1996, ch 90, §41; SL 1999, ch 58, §47.
SD Codified L § 10-47B-185 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-185 - Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.

10-47B-185. Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.A person who operates or maintains a motor vehicle in this state with special fuel that contains dye as provided under §10-47B-20 in the engine fuel supply tank is subject to a civil penalty of two hundred fifty dollars if the violation occurs in a motor vehicle which is not a qualified vehicle. If the violation occurs in a qualified vehicle, the person is subject to a civil penalty of five hundred dollars. The person is subject to a five hundred dollar civil penalty on all subsequent violations which occur in any motor vehicle other than a qualified vehicle and subject to a civil penalty of one thousand dollars on all subsequent violations which occur in any qualified vehicle. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with §10-59-9. Failure to pay the civil assessment within ninety days after the date of the assessment or ninety days after the civil assessment becomes final pursuant to an administrative appeal, is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway is not subject to this section. Any intercity bus as defined by 26 U.S.C. §6427(b) is not subject to this section with regards to any dyed diesel fuel purchased in another state and imported in the engine fuel supply tank of the bus. Any fuel purchased in this state for use in an intercity bus shall be taxed and undyed. Any motor vehicle owned by the federal government is not subject to this section. Source: SL 1995, ch 71, §182; SL 1996, ch 90, §44; SL 1999, ch 58, §48; SL 2004, ch 98, §1.
SD Codified L § 10-47B-186 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-186 - Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.

10-47B-186. Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.Any person who fails to provide, inspect, or maintain in the person's records bills-of-lading, diversion tickets, or drop load tickets as required by this chapter or fails to provide, inspect, or maintain bills-of-lading and diversion tickets that indicate South Dakota as the destination state may be subject to an assessment by the department of up to twice the tax rate on all fuel involved. Source: SL 1995, ch 71, §183.
SD Codified L § 10-47B-188 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-188 - State officials authorized to withdraw fuel for testing.

10-47B-188. State officials authorized to withdraw fuel for testing.Authorized personnel of the department, the Internal Revenue Service, the Highway Patrol, and local law enforcement agencies may withdraw fuel from motor vehicles, machinery, equipment, and storage facilities in quantities sufficient to test for purposes of enforcing the provisions of this chapter. Source: SL 1995, ch 71, §185; SL 2003, ch 272, §§20, 121.
SD Codified L § 10-47B-189 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-189 - Refusal to allow inspection as misdemeanor.

10-47B-189. Refusal to allow inspection as misdemeanor.Any person who refuses to allow an inspection of equipment or fuel authorized by this chapter is guilty of a Class 2 misdemeanor. Source: SL 1996, ch 90, §42.
SD Codified L § 10-47B-190 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-190 - Electronic filing of returns and reports and electronic transfer of funds required--Exception .

10-47B-190. Electronic filing of returns and reports and electronic transfer of funds required--Exception .Any entity who holds a license issued pursuant to this chapter or any entity subject to the provisions of this chapter shall file returns or reports by electronic means with the department and shall remit tax by electronic transfer to the department unless the secretary permits an entity to file returns or reports by nonelectronic means and permits an entity to remit tax by nonelectronic means. If the day the return or report is due falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. All tax required to be remitted is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed.If the secretary permits any entity to file returns or reports by nonelectronic means, permits any entity to remit tax by nonelectronic means, or both, any return, report, or remittance which is required to be filed is timely filed if mailed, postage prepaid, on or before the due date for the particular reporting period, and is received by the department. The return or report to be filed shall be on forms prescribed and furnished by the department. If the day the return, report, or remittance is due falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day on which the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. Source: SL 2012, ch 73, §1; SL 2013, ch 60, §31; SL 2017, ch 65, §36.
SD Codified L § 10-47B-191 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-191 - Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.

10-47B-191. Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.This section applies to any fuel that is not specifically taxed by this chapter that is used to propel a motor vehicle on the highways of this state. For the purposes of this section, fuel means any solid, liquid, or gas, or any combination thereof, that is consumed by the motor vehicle to propel the motor vehicle on the highways of this state that is not otherwise taxed by this chapter.A fuel excise tax is imposed on all fuel as defined by this section. The fuel excise tax is imposed at the equivalent rate of $.22 per 116,090 BTU of energy of the fuel, which is the equivalent energy of a gallon of gasoline. The owner or operator of the motor vehicle shall remit the tax imposed by this section.The owner or operator of the motor vehicle shall report to the department the type of fuel used to propel the motor vehicle, the amount of fuel used to propel the motor vehicle, the miles driven by the motor vehicle, and any other information that the secretary may require. The report shall be on a form provided by the department and shall be filed on a monthly basis by electronic means on an electronic reporting system furnished by the department. The report required by this section shall be filed with respect to information for the preceding monthly period by electronic means on or before the twentieth day of the month following each monthly period.All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day on which the Federal Reserve Bank is closed. Source: SL 2014, ch 64, §13; SL 2017, ch 65, §37.
SD Codified L § 10-50-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-1 - Definition of terms.

10-50-1. Definition of terms.Terms used in this chapter mean:(1)"Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to §10-50-9;(2)"Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;(3)"Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;(4)"Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;(5)"Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;(6)"Sale" or "sell," shall include or apply to gifts, exchanges, and barter;(7)"Secretary," the secretary of revenue;(8)"Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes. Source: SDC 1939, §57.3901; SL 1951, ch 452, §1; SL 1970, ch 78, §1; SL 1973, ch 2, §278; SL 1994, ch 351, §27; SL 1995, ch 72, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 82, §1; SL 2009, ch 58, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-2 - Number of cigarettes in package.

10-50-2. Number of cigarettes in package.All cigarettes sold in this state shall be put up in packages containing twenty or twenty-five cigarettes each except for those cigarettes offered by manufacturers for gratis distribution as samples. Manufacturers, through their sales representatives or agents, may distribute, within the state, sample cigarettes in any package size or quantity. Source: SL 1937, ch 243, §5; SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1984, ch 101, §1.
SD Codified L § 10-50-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-3 - Tax imposed on cigarettes held for sale--Rates of tax.

10-50-3. Tax imposed on cigarettes held for sale--Rates of tax.A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person:Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.Class B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette. Source: SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1969, ch 271, §1; SL 1979, ch 90, §1; SL 1981, ch 114, §1; SL 1985, ch 97; SL 1995, ch 72, §1; SL 2003, ch 72, §1; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007.
SD Codified L § 10-50-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-4 - Stamps affixed to evidence tax payment--Samples excepted.

10-50-4. Stamps affixed to evidence tax payment--Samples excepted.The payment of the tax imposed by §10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to sample packages if the manufacturer of the cigarette reports and pays the tax directly to the state tax authority. Source: SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1984, ch 101, §2; SL 1995, ch 72, §6; SL 2003, ch 272, §82; SL 2007, ch 66, §2.
SD Codified L § 10-50-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-5 - Denominations of stamps--Fractional parts of cent.

10-50-5. Denominations of stamps--Fractional parts of cent.No stamps evidencing payment of the tax prescribed in §10-50-3 shall be in a denomination of less than one cent and whenever the tax at the rate therein prescribed shall be a specified amount plus a fractional part of one cent, the package or carton shall be stamped for the next full cent, provided, that whenever the tax at the rate therein prescribed shall amount to twelve cents the package or carton shall be stamped for the exact amount of twelve cents. Source: SDC 1939, §57.3905 as added by SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1969, ch 271, §2.
SD Codified L § 10-50-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-6 - Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.

10-50-6. Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.Any cigarette on which a tax has been paid, the payment being evidenced by the affixing of the stamp, is not subject to a further tax under this chapter. However, any person, who possesses two thousand or more cigarettes that do not bear a tax stamp indicating that the South Dakota cigarette tax has been paid, shall pay the tax imposed pursuant to §10-50-3 plus a penalty equal to ten percent of the total tax due. Source: SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 2000, ch 64, §1; SL 2007, ch 66, §3.
SD Codified L § 10-50-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-7 - Transactions constitutionally exempt from taxation.

10-50-7. Transactions constitutionally exempt from taxation.Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States. Source: SL 1937, ch 243, §5; SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1.