reglab/housing_qa huggingface dataset:
SD Codified L § 10-47B-84 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-84 - Determining amount of increased security.

10-47B-84. Determining amount of increased security.If the secretary requires increased security under 10-47B-83, the amount of security shall be the greater of the following amounts:(1)If a check is issued against insufficient funds or with no account, the amount of the tax owed;(2)If a delinquent tax return, the amount of the most recent tax return on which tax was submitted by the taxpayer;(3)If an interstate fuel tax agreement licensee, the minimum shall be calculated by multiplying two hundred fifty dollars times the number of member states within the interstate fuel tax agreement at the time of the delinquency or receipt of the check issued against insufficient funds or with no account;(4)A minimum of one thousand dollars; or(5)If a jeopardy assessment is made, the amount of the assessment. Source: SL 1995, ch 71, §84; SL 1999, ch 58, §37.
SD Codified L § 10-47B-85 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-85 - Release of surety on a bond--Written request for release--Replacement bond or security--Cancellation of license for failure to file new bond or security.

10-47B-85. Release of surety on a bond--Written request for release--Replacement bond or security--Cancellation of license for failure to file new bond or security.Any surety on a bond furnished by a licensee shall be released and discharged from all liability to this state accruing on such bond sixty days after a written request to release and discharge the bond is filed with the secretary. However, the request does not relieve, release, or discharge the surety from any liability already accrued or which shall accrue, before the expiration of the sixty-day period. The secretary shall promptly, on receipt of notice of the cancellation, notify the licensee to furnish a replacement bond or security. Unless the licensee files with the secretary, on or before the expiration of the sixty-day cancellation period, a new bond or security in the amount and form provided in this chapter, the secretary shall immediately cancel the taxpayer's fuel tax license. If a new bond or security is furnished by the licensee, the secretary shall cancel the old bond or security. Source: SL 1995, ch 71, §85.
SD Codified L § 10-47B-86 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-86 - Cancellation of bond.

10-47B-86. Cancellation of bond.If a license is cancelled by the secretary as provided in this chapter and if the license holder has paid all taxes due and payable under this chapter, together with all penalties and interest accruing under the provisions of this chapter, then the secretary shall cancel the bond. Any negotiable instrument or security which is held in lieu of a surety bond shall be surrendered three years after the license is cancelled. Source: SL 1995, ch 71, §86.
SD Codified L § 10-47B-87 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-87 - Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.

10-47B-87. Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.Any surety company which issues a bond to the State of South Dakota as security for a fuel tax license issued under this chapter shall send any bond form, bond rider, bond amendment, or notice of bond cancellation to the department by registered or certified mail. The bond, rider, amendment, or cancellation notice is not in force or effect until it has been received by the department. Source: SL 1995, ch 71, §87.
SD Codified L § 10-47B-88 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-88 - Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.

10-47B-88. Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.The secretary may review evidence provided by a licensee or applicant for license which demonstrates that the licensee's financial condition warrants a decrease in the bond amount or waiver of the bond. If the secretary determines that a decrease in the bond amount or waiver of the bond is warranted, the secretary may order a decrease in the bond amount or waive the requirement. Source: SL 1995, ch 71, §88; SL 1996, ch 90, §26.
SD Codified L § 10-47B-89 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-89 - Display of license at place of business.

10-47B-89. Display of license at place of business.Each license shall be preserved and displayed at the place of business for which it is issued in a location visible to the public. Source: SL 1995, ch 71, §89.
SD Codified L § 10-47B-90 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-90 - Surrender of license upon discontinuance of business.

10-47B-90. Surrender of license upon discontinuance of business.Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department. Source: SL 1995, ch 71, §90.
SD Codified L § 10-47B-91 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-91 - Monthly report by supplier--Information required.

10-47B-91. Monthly report by supplier--Information required.For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed supplier and out-of-state supplier 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-93 and 10-47B-94, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §91; SL 2013, ch 60, §5.
SD Codified L § 10-47B-92 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-92 - Time for filing supplier's report.

10-47B-92. Time for filing supplier's report.Any report required by §10-47B-91 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, §92; SL 2011, ch 64, §8; SL 2013, ch 60, §6; SL 2017, ch 65, §22.
SD Codified L § 10-47B-93 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-93 - Necessary information reported by supplier.

10-47B-93. Necessary information reported by supplier.The supplier shall report pursuant to §10-47B-91, if deemed necessary by the secretary:(1)All motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be exported from this state and for which the terminal operator issued a bill of lading indicating a destination state other than South Dakota;(2)If removed by an exporter, the exporter's license number; and(3)All motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill of lading indicating South Dakota as the destination state. Source: SL 1995, ch 71, §93; SL 2013, ch 59, §13.
SD Codified L § 10-47B-94 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-94 - All fuel destined for South Dakota to be reported monthly by out-of-state supplier.

10-47B-94. All fuel destined for South Dakota to be reported monthly by out-of-state supplier.If deemed necessary by the secretary, each out-of-state supplier shall report pursuant to §10-47B-91 all motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill-of-lading indicating South Dakota as the destination state and any other information reasonably necessary to determine the amount of fuel tax due. Source: SL 1995, ch 71, §94; SL 1996, ch 90, §27.
SD Codified L § 10-47B-95 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-95 - Monthly report required from importer.

10-47B-95. Monthly report required from importer.For the purpose of determining the amount of motor fuel and special fuel tax due, each importer 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-97, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §95; SL 1999, ch 58, §38; SL 2012, ch 73, §3; SL 2013, ch 60, §7.
SD Codified L § 10-47B-96 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-96 - Time for filing importer's report.

10-47B-96. Time for filing importer's report.Any report required by §10-47B-95 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, §96; SL 2011, ch 64, §9; SL 2013, ch 60, §8; SL 2017, ch 65, §23.
SD Codified L § 10-47B-97 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-97 - Necessary information reported by importer.

10-47B-97. Necessary information reported by importer.The importer shall report pursuant to §10-47B-95, if deemed necessary by the secretary:(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;(2)The out-of-state supplier's license number if acquired from an out-of-state supplier; and(3)A schedule of all imports delivered into this state including the names and addresses of all customers or off-loading locations. Source: SL 1995, ch 71, §97.
SD Codified L § 10-47B-98 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-98 - Monthly report required from terminal operator.

10-47B-98. Monthly report required from terminal operator.For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal 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 §10-47B-100, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §98; SL 1999, ch 58, §39; SL 2013, ch 60, §9.
SD Codified L § 10-47B-99 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-99 - Time for filing terminal operator's report.

10-47B-99. Time for filing terminal operator's report.Any report required by §10-47B-98 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, §99; SL 1996, ch 90, §28; SL 2011, ch 64, §10; SL 2013, ch 60, §10; SL 2017, ch 65, §24.
SD Codified L § 10-47B-100 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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.
SD Codified L § 10-47B-101 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 §10-47B-103, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §101; SL 2013, ch 60, §11.
SD Codified L § 10-47B-102 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 60, §12; SL 2017, ch 65, §25.
SD Codified L § 10-47B-103 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 trucks or railcars. Source: SL 1995, ch 71, §103.
SD Codified L § 10-47B-104 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §104; SL 2013, ch 60, §13.
SD Codified L § 10-47B-105 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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; SL 2017, ch 65, §26.
SD Codified L § 10-47B-106 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 a supplier at a terminal in this state and delivered into another state or country;(3)The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required;(4)Motor fuel and special fuel that a terminal operator in this state issued a bill-of-lading indicating a state other than South Dakota as the destination state which was later diverted to and off-loaded in South Dakota; and(5)Motor fuel and special fuel that a terminal operator in this state issued a bill-of-lading indicating South Dakota as the destination state which was later diverted to another state for off-loading. Source: SL 1995, ch 71, §106.
SD Codified L § 10-47B-107 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §107; SL 2013, ch 60, §15.
SD Codified L § 10-47B-108 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 this state or exported at any time after the shipment is made including the address or location of the delivery site. Source: SL 1995, ch 71, §108; SL 1996, ch 90, §29; SL 2011, ch 64, §13; SL 2013, ch 60, §16; SL 2017, ch 65, §27.
SD Codified L § 10-47B-109 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 request a hearing in accordance with §10-59-9. Source: SL 1995, ch 71, §109; SL 1996, ch 90, §30.
SD Codified L § 10-47B-110 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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.
SD Codified L § 10-47B-111 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 1995, ch 71, §111; SL 2013, ch 60, §17.
SD Codified L § 10-47B-112 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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; SL 2017, ch 65, §28.
SD Codified L § 10-47B-113 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 or more;(3)The number of gallons of biodiesel, the number of gallons of biodiesel blend, and the number of gallons of special fuel used to make a biodiesel blend; and(4)The number of gallons of unblended biodiesel sold, including the tax exempt sales made to licensed blenders, to licensed suppliers for resale, and to licensed exports for export to a state for which the exporter is specifically licensed to export. Source: SL 1995, ch 71, §113; SL 2009, ch 55, §27; SL 2009, ch 56, §4.
SD Codified L § 10-47B-114 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 the final payment of each project or contract. In addition to the information required pursuant to §10-47B-115, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. If the highway contractor is also licensed as an importer or exporter, the importer and exporter information may be reported on a quarterly basis with the highway contractor report. Source: SL 1995, ch 71, §114; SL 1996, ch 90, §31; SL 2013, ch 60, §19.
SD Codified L § 10-47B-114.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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; SL 2017, ch 65, §29.
SD Codified L § 10-47B-115 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|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 fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract. Source: SL 1995, ch 71, §115.