reglab/housing_qa huggingface dataset:
SD Codified L § 10-46E-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,|Section 10-46E-9 - Revenue deposited in general fund.

10-46E-9. Revenue deposited in general fund.The revenue from the tax imposed by this chapter shall be deposited in the general fund. Source: SL 2006, ch 58, §9.
SD Codified L § 10-46E-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,|Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions.

10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions.There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in §38-20A-1, for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of the device. Source: SL 2006, ch 58, §10.
SD Codified L § 10-46E-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,|Section 10-46E-11 - Promulgation of rules.

10-46E-11. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)Licensing, including bonding and filing license applications;(2)The filing of returns and payment of the tax;(3)Determining the application of the tax and exemptions;(4)Taxpayer record-keeping requirements;(5)Determining auditing methods; and(6)Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state. Source: SL 2006, ch 58, §11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46E-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,|Section 10-46E-12 - Prohibited acts--Misdemeanor or felony.

10-46E-12. Prohibited acts--Misdemeanor or felony.Any person who:(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;(2)Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;(3)Fails to keep the records and books required by this chapter or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;(4)Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.For purposes of this section, the term, person, includes an officer, member, member-manager, partner, general partner, or limited partner of an entity organized pursuant to Title 47 or 48 who has control or supervision of, or is charged with the responsibility for, making tax returns or payments pursuant to this chapter. Source: SL 2006, ch 58, §12, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
SD Codified L § 10-46E-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,|Section 10-46E-13 - Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.

10-46E-13. Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.The amount of any use tax imposed with respect to the sale or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes shall be reduced by the amount of any sales, use, or gross receipts tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. If the sales, use, or gross receipts tax of the other state is less than the tax of this state, the taxpayer is liable for the payment of the balance to this state. However, no credit may be given under this section if that state does not reciprocally grant a credit for taxes paid on similar tangible personal property. Source: SL 2007, ch 63, §1; SL 2015, ch 67, §6.
SD Codified L § 10-47B-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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.
SD Codified L § 10-47B-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 location of sale or transfer is otherwise clearly indicated on the sale's invoice. Source: SL 1999, ch 58, §51.
SD Codified L § 10-47B-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-2 - Promulgation of rules.

10-47B-2. Promulgation of rules.The secretary may promulgate rules pursuant to chapter 1-26 concerning the requirements for taxpayer licensing, bonding, auditing, recordkeeping, forms and procedures, reporting and payment, enforcement and collection, deductions, refunds, credits and reimbursements, tax paid and tax unpaid purchases of fuel, and the application of tax and exemptions. These rules may address interstate fuel taxation agreements, exchange of information, ethyl alcohol production and production payments, or fuel tax refund programs. All fuel tax administrative rules promulgated prior to the implementation of this chapter are hereby repealed. Source: SL 1995, ch 71, §2.
SD Codified L § 10-47B-3.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-3.1 - Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.

10-47B-3.1. Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.The blending of casinghead or natural gasoline is not permitted in an ethanol blend fuel product in quantities larger than required to denature the ethyl alcohol. Notwithstanding this prohibition, a natural gasoline blended product can be made by blending natural gasoline and ethyl alcohol. The natural gasoline blended product shall contain no more than twenty-five percent of natural gasoline and shall contain no less than seventy-five percent of ethyl alcohol. The natural gasoline blended product may only be further blended using gasoline. Source: SL 2010, ch 66, §2.
SD Codified L § 10-47B-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-4 - Fuel excise tax rates.

10-47B-4. Fuel excise tax rates.The fuel excise tax rates for the tax imposed by this chapter are as follows:(1)Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to §10-47B-4.2;(2)Special fuel (except jet fuel)-- as provided pursuant to §10-47B-4.2;(3)Aviation gasoline--$.06 per gallon;(4)Jet fuel--$.04 per gallon;(5)Liquid petroleum gas--$.20 per gallon;(6)Compressed natural gas--$.10 per gallon;(7)Ethyl alcohol and methyl alcohol-- as provided pursuant to §10-47B-4.3;(8)Liquid natural gas--$.14 per gallon; and(9)Biodiesel and biodiesel blends--as provided pursuant to §10-47B-4.2, except when the conditions as provided in §10-47B-4.4 are met. Source: SL 1995, ch 71, §4; 1st SS 1997, ch 1, §1; SL 1999, ch 59, §1; SL 2009, ch 55, §11; SL 2014, ch 64, §6; SL 2015, ch 165, §7, eff. Apr. 1, 2015.
SD Codified L § 10-47B-4.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-4.2 - Motor fuel and special fuel excise tax rate.

10-47B-4.2. Motor fuel and special fuel excise tax rate.The fuel excise tax rate for motor fuel and special fuel is $.28 per gallon. Source: SL 2015, ch 165, §8, eff. Apr. 1, 2015.
SD Codified L § 10-47B-4.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-4.3 - Ethyl alcohol and methyl alcohol fuel excise tax rate.

10-47B-4.3. Ethyl alcohol and methyl alcohol fuel excise tax rate.The fuel excise tax rate for ethyl alcohol and methyl alcohol fuel is $.14 per gallon. Source: SL 2015, ch 165, §9, eff. Apr. 1, 2015.
SD Codified L § 10-47B-4.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-4.4 - Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.

10-47B-4.4. Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.The tax imposed by §10-47B-4 on biodiesel or biodiesel blends shall be reduced by two cents per gallon in the quarter after biodiesel production facilities in South Dakota reach a name plate capacity of at least twenty million gallons per year and fully produce at least ten million gallons of biodiesel within one year as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the rate of tax applied by §10-47B-4. The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the effective date of the repeal of this section. Source: SL 2015, ch 165, §10, eff. Apr. 1, 2015.
SD Codified L § 10-47B-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-5 - Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.

10-47B-5. Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §5; SL 1996, ch 90, §5; SL 1999, ch 58, §2; SL 2004, ch 97, §1; SL 2009, ch 55, §13.
SD Codified L § 10-47B-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-6 - Excise tax on certain imported fuel.

10-47B-6. Excise tax on certain imported fuel.A fuel excise tax is imposed on all motor fuel or special fuel, except unblended biodiesel, imported into this state in the bulk cargo area of any motor vehicle, vessel rail car, or trailer by any means other than through a terminal located in this state, upon its entry into this state. The tax imposed shall be at the rate provided for in §10-47B-4.If the motor fuel imported into this state contains ethyl alcohol or methyl alcohol, the importer shall provide documentation as required by the secretary of the number of gallons that are ethyl alcohol, the number of gallons that are methyl alcohol, the number of gallons that are gasoline, or the number of gallons of any other motor fuel that are contained therein. Source: SL 1995, ch 71, §6; SL 2004, ch 97, §2; SL 2009, ch 55, §14.
SD Codified L § 10-47B-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-7 - Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce.

10-47B-7. Excise tax on special fuel in supply tank of qualified motor vehicles involved in interstate commerce.A fuel excise tax is imposed on all special fuel used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in §10-47B-4. Source: SL 1995, ch 71, §7.
SD Codified L § 10-47B-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-8 - Excise tax on substances blended with motor fuel or undyed special fuel.

10-47B-8. Excise tax on substances blended with motor fuel or undyed special fuel.A fuel excise tax is imposed on all substances blended with motor fuel or undyed special fuel unless the substance has previously been taxed by the provisions of this chapter. The tax imposed shall be at the rate provided for in §10-47B-4 of the dominant motor fuel or undyed special fuel with which the substance is blended. Source: SL 1995, ch 71, §8; SL 2009, ch 55, §15.
SD Codified L § 10-47B-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-9 - Excise tax on unblended biodiesel--Exceptions.

10-47B-9. Excise tax on unblended biodiesel--Exceptions.A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to export to that state. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §9; SL 1999, ch 58, §3; SL 2004, ch 97, §3; SL 2008, ch 54, §7; SL 2009, ch 55, §16.
SD Codified L § 10-47B-9.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-9.1 - Excise tax on ethyl alcohol or methyl alcohol--Exceptions.

10-47B-9.1. Excise tax on ethyl alcohol or methyl alcohol--Exceptions.A fuel excise tax is imposed on ethyl alcohol or methyl alcohol sold by an ethanol producer, methanol producer, supplier, importer, or ethanol broker, unless the sale is made to a licensed exporter for export to another state who is specifically licensed to export to that state. Notwithstanding this provision, no fuel excise tax is imposed on ethyl alcohol that is sold by an ethanol producer to a licensed ethanol broker. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 2009, ch 55, §17; SL 2010, ch 66, §4.
SD Codified L § 10-47B-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 petroleum gas user. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §11; SL 2009, ch 55, §19; SL 2014, ch 64, §8.
SD Codified L § 10-47B-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads.

10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads.A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §12; SL 2009, ch 55, §20.
SD Codified L § 10-47B-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-13 - Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certain self-propelled highway construction machinery or vehicles.

10-47B-13. Excise tax on motor fuel, special fuel, and liquid petroleum gas used in certain self-propelled highway construction machinery or vehicles.A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state or a county or municipality of this state. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §13; SL 2009, ch 55, §21.
SD Codified L § 10-47B-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-19 - Exemptions from fuel excise tax.

10-47B-19. Exemptions from fuel excise tax.The following are exempt from fuel excise tax imposed by this chapter:(1)Motor fuel or undyed special fuel removed from a terminal in this state at the rack by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft;(2)Motor fuel or undyed special fuel imported into this state by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft;(3)Special fuel that has been dyed in accordance with this chapter. The tax liability is reestablished if the dyed special fuel is used in the engine fuel supply tank of self-propelled machinery and equipment for use in highway construction or repair work within the right-of-way within this state;(4)Transmix removed from a terminal in this state at the rack by the terminal operator and transferred to another terminal, or to a licensed supplier for refinement and re-introduction into the pipeline system;(5)Undyed special fuel removed from a terminal in this state at the rack and delivered directly into a railroad locomotive if the railroad company is also the supplier. Undyed special fuel transported from the terminal to the locomotive fueling site by truck or railcar is not exempt from the tax;(6)Motor fuel or undyed special fuel removed from a terminal in this state by an electrical power company or cooperative and directly used for the generation of electricity. Motor fuel or undyed diesel fuel transported from the terminal to an electrical generation plant by truck or railcar is not exempt from the tax; or(7)Motor fuel or special fuel transfers in bulk by pipeline into a terminal or in bulk by pipeline within a terminal. This subdivision does not apply to any transfers of ethyl alcohol or methyl alcohol into a terminal or within a terminal. The subsequent removal of the fuel from the terminal is not exempt from tax. Source: SL 1995, ch 71, §19; SL 1996, ch 90, §7; SL 1999, ch 58, §6; SL 2010, ch 66, §6; SL 2011, ch 60, §1.
SD Codified L § 10-47B-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-20 - Dye added to exempted special fuel.

10-47B-20. Dye added to exempted special fuel.Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:(1)Dye required to be added pursuant to United States Environmental Protection Agency requirements; or(2)Dye with specifications and amounts as required by the Internal Revenue Service. Source: SL 1995, ch 71, §20.
SD Codified L § 10-47B-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-21 - Remittance of excise tax on fuels imposed by § 10-47B-5.

10-47B-21. Remittance of excise tax on fuels imposed by §10-47B-5.The fuel excise tax imposed on motor fuel and special fuel by §10-47B-5 and not exempted by §10-47B-19 shall be remitted to the state by the supplier who owns title to the fuel immediately before it is removed from a terminal in this state at the rack or used at the terminal. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal. If the destination state is not clearly indicated on the face of the bill of lading as required by §10-47B-53, South Dakota taxes shall be remitted by the supplier. Source: SL 1995, ch 71, §21; SL 1999, ch 58, §7.
SD Codified L § 10-47B-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-22 - Remittance by importer of certain imported fuel--Exception.

10-47B-22. Remittance by importer of certain imported fuel--Exception.The tax imposed on motor fuel and special fuel by §10-47B-6 and not exempted by §10-47B-19 shall be remitted by the importer. The importer does not need to remit this tax if the importer demonstrates that the fuel was acquired by the importer from an out-of-state supplier licensed in accordance with the provisions of this chapter at an out-of-state terminal and that South Dakota will be paid the tax by the out-of-state supplier. This may be evidenced with a bill of lading indicating South Dakota as the destination state and an invoice indicating that South Dakota tax was charged by the out-of-state supplier. An importer is not responsible for payment of the tax if the tax is being paid to this state by another jurisdiction with whom this state has entered into an interstate precollection agreement. Source: SL 1995, ch 71, §22; SL 1999, ch 58, §8.
SD Codified L § 10-47B-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-23 - Remittance of tax when out-of-state supplier owns title to fuel.

10-47B-23. Remittance of tax when out-of-state supplier owns title to fuel.The tax imposed on motor fuel and special fuel by §10-47B-6 and not exempted by §10-47B-19 shall be remitted by the out-of-state supplier who owns title to the fuel immediately before it is removed from a terminal located outside of this state if the bill-of-lading issued for the fuel by the terminal operator indicates South Dakota as the destination state unless the fuel is removed by the federal government or defense fuel supply center. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal. Source: SL 1995, ch 71, §23; SL 1999, ch 58, §9.
SD Codified L § 10-47B-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-24 - Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.

10-47B-24. Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.The tax imposed by §10-47B-8 and not exempted by §10-47B-19 shall be remitted by the blender. Source: SL 1995, ch 71, §24.