reglab/housing_qa huggingface dataset:
SD Codified L § 10-47B-115.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.1 - Monthly report required from ethanol producer.

10-47B-115.1. Monthly report required from ethanol producer.For the purpose of determining the amount of motor fuel tax due, each ethanol producer 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-115.3, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 2010, ch 66, §16; SL 2013, ch 60, §21.
SD Codified L § 10-47B-115.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.2 - Time for filing ethanol producer's report.

10-47B-115.2. Time for filing ethanol producer's report.Any report required by §10-47B-115.1 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 2010, ch 66, §17; SL 2011, ch 64, §16; SL 2013, ch 60, §22; SL 2017, ch 65, §30.
SD Codified L § 10-47B-115.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.3 - Necessary information reported by ethanol producer.

10-47B-115.3. Necessary information reported by ethanol producer.The ethanol producer shall report pursuant to §10-47B-115.1, if deemed necessary by the secretary:(1)All ethyl alcohol sold to a licensed exporter for export or to a licensed ethanol broker;(2)All ethyl alcohol sold with fuel tax due; and(3)Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant. Source: SL 2010, ch 66, §18.
SD Codified L § 10-47B-115.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.4 - Monthly report required from ethanol broker.

10-47B-115.4. Monthly report required from ethanol broker.For the purpose of determining the amount of motor fuel tax due, each ethanol broker 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-115.6, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 2010, ch 66, §19; SL 2013, ch 60, §23.
SD Codified L § 10-47B-115.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.5 - Time for filing ethanol broker's report.

10-47B-115.5. Time for filing ethanol broker's report.Any report required by §10-47B-115.4 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 2010, ch 66, §20; SL 2011, ch 64, §17; SL 2013, ch 60, §24; SL 2017, ch 65, §31.
SD Codified L § 10-47B-115.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.6 - Necessary information reported by ethanol broker.

10-47B-115.6. Necessary information reported by ethanol broker.The ethanol broker shall report pursuant to §10-47B-115.4, if deemed necessary by the secretary:(1)All ethyl alcohol sold to a licensed exporter for export;(2)All ethyl alcohol sold with fuel tax due; and(3)Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant. Source: SL 2010, ch 66, §21.
SD Codified L § 10-47B-115.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.7 - Monthly report required from methanol producer.

10-47B-115.7. Monthly report required from methanol producer.For the purpose of determining the amount of motor fuel tax due, each methanol producer 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-115.9, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 2013, ch 60, §32.
SD Codified L § 10-47B-115.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.8 - Time for filing methanol producer's report.

10-47B-115.8. Time for filing methanol producer's report.Any report required by §10-47B-115.7 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 2013, ch 60, §33; SL 2017, ch 65, §32.
SD Codified L § 10-47B-115.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.9 - Necessary information reported by methanol producer.

10-47B-115.9. Necessary information reported by methanol producer.The methanol producer shall report pursuant to §10-47B-115.7, if deemed necessary by the secretary:(1)All methyl alcohol sold to a licensed exporter for export;(2)All methyl alcohol sold with fuel tax due; and(3)Copies of all bills of lading issued by the methanol producer for methyl alcohol produced by the methanol producer's plant. Source: SL 2013, ch 60, §34.
SD Codified L § 10-47B-115.10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.10 - Monthly report required from biodiesel producer.

10-47B-115.10. Monthly report required from biodiesel producer.For the purpose of determining the amount of motor fuel tax due, each biodiesel producer 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-115.12, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. Source: SL 2013, ch 60, §35.
SD Codified L § 10-47B-115.11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.11 - Time for filing biodiesel producer's report.

10-47B-115.11. Time for filing biodiesel producer's report.Any report required by §10-47B-115.10 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 2013, ch 60, §36; SL 2017, ch 65, §33.
SD Codified L § 10-47B-115.12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-115.12 - Necessary information reported by biodiesel producer.

10-47B-115.12. Necessary information reported by biodiesel producer.The biodiesel producer shall report pursuant to §10-47B-115.10, if deemed necessary by the secretary:(1)All biodiesel sold to a licensed exporter for export;(2)All biodiesel sold with fuel tax due; and(3)Copies of all bills of lading issued by the biodiesel producer for biodiesel produced by the biodiesel producer's plant. Source: SL 2013, ch 60, §37.
SD Codified L § 10-47B-116 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-116 - Final report by licensee.

10-47B-116. Final report by licensee.A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law. Source: SL 1995, ch 71, §116.
SD Codified L § 10-47B-117 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-117 - Aggregate reporting.

10-47B-117. Aggregate reporting.The department may aggregate the information required in any of the reports required by this chapter into one or more composite or modified reports in order to avoid duplicate reporting. Source: SL 1995, ch 71, §117.
SD Codified L § 10-47B-118 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-118 - Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.

10-47B-118. Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.No person may import, sell, use, deliver, or store in this state motor fuel or special fuel in bulk as to which dye has not been added in accordance with this chapter, or as to which the tax imposed by this chapter has not been paid unless specifically exempted by this chapter. A violation of this section may result in an assessment by the secretary of not more than twice the tax rate imposed by this chapter. Source: SL 1995, ch 71, §118.
SD Codified L § 10-47B-119.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-119.2 - Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.

10-47B-119.2. Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel. Source: SL 2006, ch 59, §4.
SD Codified L § 10-47B-120 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.

10-47B-120. Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol. Source: SL 1995, ch 71, §120; SL 2010, ch 66, §22.
SD Codified L § 10-47B-120.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-120.1 - Tax refund for methanol used to produce biodiesel.

10-47B-120.1. Tax refund for methanol used to produce biodiesel.A biodiesel producer may apply for and obtain a refund of fuel taxes paid to this state for methanol used to produce biodiesel. Source: SL 2009, ch 56, §3.
SD Codified L § 10-47B-121 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-121 - Tax report credit available to blender--No refund.

10-47B-121. Tax report credit available to blender--No refund.A licensed blender may apply for and obtain a tax report credit in accordance with the provisions of §10-47B-133. No refund to a blender is authorized. Source: SL 1995, ch 71, §121.
SD Codified L § 10-47B-121.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-121.1 - Tax report credit allowed to blender for special fuel blended with biodiesel.

10-47B-121.1. Tax report credit allowed to blender for special fuel blended with biodiesel.A tax report credit for special fuel blended with biodiesel to create biodiesel blend shall be allowed to the licensed blender who performs the blending activity. The tax report credit shall be granted on a per gallon basis in the amount that the rate for special fuel exceeds the rate for biodiesel blend. The credit shall be used to off-set any tax liability resulting from the blending of previously untaxed biodiesel.This credit is extended only for special fuel which is blended with biodiesel and for no other fuel product. The further blending of additional fuel products with a motor fuel, special fuel, or biodiesel blend as defined under this chapter shall cause this credit to be cancelled and the blended product shall be taxed at the rate of tax for motor fuel and special fuel provided for in §10-47B-4. Source: SL 2009, ch 56, §5.
SD Codified L § 10-47B-122 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-122 - Tax refund to dealer for sale of fuel to approved tribal Indian school.

10-47B-122. Tax refund to dealer for sale of fuel to approved tribal Indian school.A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number. Source: SL 1995, ch 71, §122.
SD Codified L § 10-47B-123 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-123 - Tax refund to dealer for lost fuel.

10-47B-123. Tax refund to dealer for lost fuel.A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in §10-47B-137 if all the conditions of that section are met. Source: SL 1995, ch 71, §123.
SD Codified L § 10-47B-124 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-124 - Tax refund to retail dealer on fuel sold to federal government or defense supply center.

10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center.A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption. Source: SL 1995, ch 71, §124.
SD Codified L § 10-47B-125 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-125 - Tax refund available to licensed exporter.

10-47B-125. Tax refund available to licensed exporter.A licensed exporter may apply for and obtain a refund for taxes paid to this state on motor fuel and undyed special fuel under the following conditions:(1)Fuel which was loaded at a bulk plant in this state and exported to another state or country for which the exporter was specifically licensed and for which a bill of lading or diversion ticket was issued indicating a destination state other than South Dakota, and the fuel was reported to the export state;(2)Fuel that is loaded at a terminal in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state;(3)Fuel that is withdrawn from an out-of-state terminal, and purchased from a licensed out-of-state supplier, with a South Dakota destination, and is then diverted to another state; and(4)Ethyl alcohol loaded at an ethanol producer's plant in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state.The claimant shall submit a copy of the original bill of lading, and a copy of the diversion ticket. Source: SL 1995, ch 71, §125; SL 1999, ch 58, §41; SL 2010, ch 66, §23; SL 2013, ch 59, §15.
SD Codified L § 10-47B-126 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-126 - Credit for taxes paid on fuel acquired by importer from out-of-state supplier.

10-47B-126. Credit for taxes paid on fuel acquired by importer from out-of-state supplier.A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out-of-state supplier for which the terminal operator issued a bill-of-lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill-of-lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state. Source: SL 1995, ch 71, §126.
SD Codified L § 10-47B-128 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-128 - Circumstances allowing tax refund for undyed special fuel used as heating oil.

10-47B-128. Circumstances allowing tax refund for undyed special fuel used as heating oil.Any consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used as heating oil if no dyed heating oil is available from the retail dealer. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer had tried to obtain dyed heating oil from the dealer's regular sources but was unable to obtain the fuel because no dyed heating fuel was available. Source: SL 1995, ch 71, §128.
SD Codified L § 10-47B-129 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-129 - Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged in interstate commerce.

10-47B-129. Tax credit for special fuel exported in supply tank of qualified motor vehicle engaged in interstate commerce.Any person who has exported special fuel in the engine fuel supply tank of a qualified motor vehicle engaged in interstate commerce upon which tax has been paid to this state shall be given a credit for the amount of fuel as calculated by the provisions of the interstate user license, an interstate compact, or reciprocal agreement under which the person is licensed or governed. The credit shall be paid to the jurisdictions in which the person has accrued a fuel tax liability under the provisions of an interstate compact or reciprocal agreement. If no liability exists, the credit shall be refunded to the person. Source: SL 1995, ch 71, §129.
SD Codified L § 10-47B-130 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-130 - Credit for taxes mistakenly paid--Refund.

10-47B-130. Credit for taxes mistakenly paid--Refund.Any person who holds a license in accordance with the provisions of this chapter, may apply for and obtain a credit of fuel tax paid to this state, if the person mistakenly paid tax to this state that was not due. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall amend any report filed on which the mistake occurred and submit a sworn affidavit of the person explaining the facts involved in the mistake before a credit is granted. Source: SL 1995, ch 71, §130.
SD Codified L § 10-47B-131 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

10-47B-131. Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on undyed special fuel, delivered into a motor carrier refrigeration unit which is not attached to engine fuel supply tank of the vehicle. The claim shall indicate the sales tax due on the sales transactions. The claim shall be supported by sales invoices which have "reefer" noted on them and state the amount of sales tax due on the sale. Source: SL 1995, ch 71, §131; SL 1996, ch 90, §33.
SD Codified L § 10-47B-131.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-131.1 - Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.

10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims. Source: SL 1996, ch 90, §35.
SD Codified L § 10-47B-131.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-131.2 - Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.

10-47B-131.2. Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.A consumer of motor fuel or undyed special fuel may apply for and obtain a refund of fuel taxes imposed and paid to this state, if a state or federal court of final appeals finds that taxation of the purchase or use of the fuel is preempted by federal law or unconstitutional. If applicable, the claim shall be supported by fuel purchase invoices, odometer readings, log books and calculated on an average mile per gallon basis. Source: SL 1996, ch 90, §36.
SD Codified L § 10-47B-131.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-131.3 - Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.

10-47B-131.3. Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time. Source: SL 2008, ch 56, §1.
SD Codified L § 10-47B-132 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-132 - Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

10-47B-132. Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund. Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:(1)The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;(2)The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;(3)The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and(4)The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.No interest may be paid to a claimant applying for a refund under this section. Source: SL 1995, ch 71, §131A; SL 1996, ch 90, §34; SL 2021, ch 51, § 1.