reglab/housing_qa huggingface dataset:
SD Codified L § 10-47B-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-25 - Remittance of tax on ethyl alcohol and methyl alcohol..

10-47B-25. Remittance of tax on ethyl alcohol and methyl alcohol..The tax imposed on ethyl alcohol and methyl alcohol by §10-47B-9.1 and not exempted by §10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker. Source: SL 1995, ch 71, §25; SL 2009, ch 55, §22; SL 2010, ch 66, §7.
SD Codified L § 10-47B-25.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-25.1 - Remittance of tax on unblended biodiesel.

10-47B-25.1. Remittance of tax on unblended biodiesel.The tax imposed on unblended biodiesel pursuant to §10-47B-9 and not exempted by §10-47B-19 shall be remitted by the biodiesel producer, supplier, importer, or blender. Source: SL 2009, ch 56, §2.
SD Codified L § 10-47B-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-27 - Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.

10-47B-27. Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.The tax imposed by §10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor. Source: SL 1995, ch 71, §27; SL 2014, ch 64, §9.
SD Codified L § 10-47B-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads.

10-47B-28. Remittance of tax on liquid petroleum gas in vehicle used on public roads.The tax imposed by §10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. Source: SL 1995, ch 71, §28; SL 2011, ch 64, §6; SL 2013, ch 60, §2; SL 2017, ch 65, §18.
SD Codified L § 10-47B-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-29 - Due date for remittance of excise taxes.

10-47B-29. Due date for remittance of excise taxes.All tax required to be remitted by §§10-47B-21 to 10-47B-27, inclusive, is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. Source: SL 1995, ch 71, §29; SL 2011, ch 64, §7; SL 2013, ch 60, §3; SL 2017, ch 65, §19.
SD Codified L § 10-47B-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.

10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.The tax imposed by §10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed. Source: SL 1995, ch 71, §30; SL 1999, ch 58, §11.
SD Codified L § 10-47B-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-31 - Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.

10-47B-31. Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.The tax imposed by §10-47B-13 shall be paid by the highway contractor and is due on a quarterly basis. 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.The department shall certify that a return has been filed and taxes paid before the state, or any county, township, or municipality makes final payment on any highway or street project or contract. The final payment may be off-set against any tax, penalty, or interest which the contractor owes for that or any other project or contract. Certification that tax has been paid does not preclude the state from conducting an audit of the project or contract at a later date. Source: SL 1995, ch 71, §31; SL 2013, ch 60, §4; SL 2017, ch 65, §20.
SD Codified L § 10-47B-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-32 - Delayed payment of tax by wholesale distributor or retail dealer.

10-47B-32. Delayed payment of tax by wholesale distributor or retail dealer.A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in §34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date. Source: SL 1995, ch 71, §32; SL 1996, ch 90, §7A; SL 2017, ch 65, §21.
SD Codified L § 10-47B-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-34 - Percentage allowed to be retained to off-set administrative expenses of timely reporting.

10-47B-34. Percentage allowed to be retained to off-set administrative expenses of timely reporting.Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax. Source: SL 1995, ch 71, §34; SL 2010, ch 66, §8.
SD Codified L § 10-47B-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-35 - Distribution of amount retained for administrative expenses.

10-47B-35. Distribution of amount retained for administrative expenses.The amount that the supplier, ethanol producer, or ethanol broker is permitted to retain under §10-47B-34 shall be distributed by the supplier, out-of-state supplier, ethanol producer, or ethanol broker as follows:(1)One-third retained by the supplier, out-of-state supplier, ethanol producer, or ethanol broker to help off-set the administrative expense of timely reporting and remitting of tax;(2)Two-thirds to the wholesale distributor, retail dealer, or end user who withdraws fuel from the terminal at the rack to help off-set the cost of fuel lost due to shrinkage caused by evaporation or temperature change. Source: SL 1995, ch 71, §35; SL 2010, ch 66, §9.
SD Codified L § 10-47B-36 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-36 - Retention of administrative expenses not allowed for late reporting or remittance of tax.

10-47B-36. Retention of administrative expenses not allowed for late reporting or remittance of tax.If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by §10-47B-34 or 10-47B-38. Source: SL 1995, ch 71, §36; SL 1996, ch 90, §8; SL 1999, ch 58, §12; SL 2010, ch 66, §10.
SD Codified L § 10-47B-37 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-37 - Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.

10-47B-37. Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by §10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one-fourth percent allowed by §10-47B-34. Source: SL 1995, ch 71, §37.
SD Codified L § 10-47B-38 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-38 - Amount importer allowed to retain for timely remittance.

10-47B-38. Amount importer allowed to retain for timely remittance.A licensed importer may retain an amount equal to two-thirds of the allowance provided for in §10-47B-34 for the tax timely reported and remitted by the importer to the state. Source: SL 1995, ch 71, §38.
SD Codified L § 10-47B-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-39 - Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.

10-47B-39. Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in §10-47B-34 or the entire amount allowed for in §10-47B-38 on the tax that the exporter is entitled to be refunded by §10-47B-125 for motor fuel or undyed special fuel exported from this state which was withdrawn from a bulk plant in this state, from a terminal in this state, or from an ethanol producer's plant in this state for which a bill of lading was issued with a South Dakota destination which was later diverted to a location outside of this state. Source: SL 1995, ch 71, §39; SL 1999, ch 58, §13; SL 2010, ch 66, §11.
SD Codified L § 10-47B-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-40 - Percent of remitted tax liquid petroleum vendor allowed to retain.

10-47B-40. Percent of remitted tax liquid petroleum vendor allowed to retain.Any liquid petroleum vendor who properly remits tax under this chapter may retain an amount equal to the percentage of tax remitted as follows:(1)Two percent of the first twenty-five thousand gallons taxed each month;(2)One percent on the gallons taxed in excess of twenty-five thousand each month;(3)The maximum amount retained each month shall be five hundred dollars. Source: SL 1995, ch 71, §40.
SD Codified L § 10-47B-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-41 - Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.

10-47B-41. Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.A corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the taxes imposed by this chapter and its corporate officers, member-managers or managers of limited liability companies, or partners of partnerships are jointly and severally liable for the filing of reports or returns and the payment of tax, penalty, and interest due. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. An officer, member-manager, manager, or partner subject to personal liability is not discharged from that liability upon vacating the office. An officer, member, or partner may be discharged from future liability upon notifying the secretary in writing. The sum due for such a liability may be assessed and collected as provided by law. Source: SL 1995, ch 71, §41; SL 1999, ch 58, §14; SL 2009, ch 49, §8.
SD Codified L § 10-47B-42 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-42 - Required taxes belong to state.

10-47B-42. Required taxes belong to state.The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in trust for the state and for payment to the department as provided in this chapter from the time the liability arises until it is paid to the state. Source: SL 1995, ch 71, §42; SL 1996, ch 90, §9.
SD Codified L § 10-47B-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-43 - Preparation and delivery of bill-of-lading setting out fuel destination.

10-47B-43. Preparation and delivery of bill-of-lading setting out fuel destination.Any person operating a refinery, terminal, bulk plant, or as an ethanol producer in this state shall prepare and provide to the driver of every vehicle removing motor fuel or special fuel from the facility a bill-of-lading, setting out on its face the destination state as represented to the facility operator by the transporter or the transporter's agent. Source: SL 1995, ch 71, §43; SL 1996, ch 90, §10; SL 2010, ch 66, §12.
SD Codified L § 10-47B-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-44 - Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.

10-47B-44. Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall carry on board a bill of lading issued by the terminal operator or the bulk plant operator of the facility where the motor fuel or special fuel was obtained. The bill of lading shall set out on its face the destination state of the motor fuel or special fuel transported in the vehicle. The transporter shall also carry on board any diversion tickets or drop load tickets issued for the shipment. Source: SL 1995, ch 71, §44; SL 1999, ch 58, §15.
SD Codified L § 10-47B-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-45 - Required documentation for importing motor fuel or special fuel.

10-47B-45. Required documentation for importing motor fuel or special fuel.Any person transporting motor fuel or special fuel in a vehicle, rail car, or vessel into this state from another state or country, as or for an importer, shall insure that a bill of lading has been issued by the terminal or bulk plant from which the fuel was removed indicating South Dakota as the destination. If the bill of lading is issued by the out-of-state terminal or the bulk plant indicates a destination other than South Dakota, the transporter shall issue a diversion ticket indicating South Dakota as the destination state. If a bill of lading was not issued by the terminal or bulk plant, the transporter shall issue for each shipment, a bill of lading indicating South Dakota as the destination state. A copy of all diversion tickets and bills of lading prepared by the transporter shall be provided to the department in a manner required by the department before the fuel is imported. Source: SL 1995, ch 71, §45; SL 1996, ch 90, §11; SL 2013, ch 59, §5.
SD Codified L § 10-47B-46 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-46 - Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.

10-47B-46. Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall provide a copy of the bill-of-lading accompanying the shipment or a drop load ticket, along with any diversion tickets issued for the delivered fuel to the bulk plant operator, wholesale distributor, retail dealer, or end consumer to which delivery of the shipment was made. Source: SL 1995, ch 71, §46; SL 1996, ch 90, §12.
SD Codified L § 10-47B-47 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-47 - Required time period for retention of shipping papers by receiver of fuel.

10-47B-47. Required time period for retention of shipping papers by receiver of fuel.Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill-of-lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off-site. Source: SL 1995, ch 71, §47.
SD Codified L § 10-47B-48 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-48 - Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.

10-47B-48. Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.No bulk plant operator, wholesale distributor, retail dealer, or end consumer may knowingly accept delivery of motor fuel or special fuel into storage facilities in this state if that delivery is not accompanied by a bill of lading, drop load ticket, and any diversion ticket issued by the terminal operator, bulk plant operator, or transporter, that sets out on its face South Dakota as the destination state of the fuel. If acceptance of a shipment was inadvertent, the bulk plant operator, wholesale distributor, retail dealer, or end user shall notify the department within twenty-four hours of the delivery and make arrangements for the proper payment of the tax. Source: SL 1995, ch 71, §48; SL 1996, ch 90, §13; SL 1999, ch 58, §16.
SD Codified L § 10-47B-49 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-49 - Circumstances requiring issuance of diversion ticket.

10-47B-49. Circumstances requiring issuance of diversion ticket.If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel. Source: SL 1995, ch 71, §49; SL 2013, ch 59, §6.
SD Codified L § 10-47B-50 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-50 - Issuance of drop load ticket--Copy of ticket.

10-47B-50. Issuance of drop load ticket--Copy of ticket.If a person transporting motor fuel or special fuel in this state unloads only a portion of a shipment at more than one location, the transporter shall issue a drop load ticket for each location. A copy of the ticket shall be provided to the bulk plant operator, wholesale distributor, retail dealer, or end consumer which takes delivery of the fuel. A copy of the bill-of-lading may also be provided. Source: SL 1995, ch 71, §50; SL 1996, ch 90, §14.
SD Codified L § 10-47B-51 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-51 - Reliance on transporter's intended destination state--Joint and several liability for fuel tax.

10-47B-51. Reliance on transporter's intended destination state--Joint and several liability for fuel tax.The supplier and the terminal operator are entitled to rely for all purposes of this chapter on the representation made by the transporter or transporter's agent as to the destination state the terminal operator prints on the bill of lading. A petroex or similar number may not be relied upon by the terminal operator or supplier as a representation of a destination state.In all cases, the importer, the exporter, the transporter, the transporter's agent, and any purchaser are jointly and severally liable for any fuel tax due to this state. A defense available to one party to an action for the collection of the fuel tax imposed by this chapter is not available to the other parties. Each party's tax liability arises separately and shall be defended separately. Source: SL 1995, ch 71, §51; SL 1996, ch 90, §15; SL 1999, ch 58, §17.
SD Codified L § 10-47B-52 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-52 - Exemptions for bulk plant operator delivering fuel into tank wagon.

10-47B-52. Exemptions for bulk plant operator delivering fuel into tank wagon.An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§10-47B-43 to 10-47B-46, inclusive, and 10-47B-49 to 10-47B-51, inclusive. Source: SL 1995, ch 71, §52; SL 1996, ch 90, §16.
SD Codified L § 10-47B-53 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-53 - Information required on bill-of-lading.

10-47B-53. Information required on bill-of-lading.The bill of lading issued by a terminal operator, bulk plant operator, transporter, or ethanol producer as dictated by this chapter shall contain the following information:(1)The terminal, bulk plant, or ethanol producer's plant name and address;(2)The date the fuel was withdrawn from the terminal or ethanol producer's plant;(3)The name and address of the supplier, shipper, or owner of fuel within a bulk plant if withdrawn from a bulk plant;(4)The name of the transporter or carrier;(5)The destination state. A petroex or similar number does not fulfill this requirement;(6)The bill-of-lading number;(7)The number of gross gallons of each type of fuel;(8)The type of fuel product transported;(9)If the fuel contains ethyl alcohol or methyl alcohol, the number of gallons of ethyl alcohol, the number of gallons of methyl alcohol, the number of gallons of gasoline, or the number of gallons of any other motor fuel that are contained therein;(10)The name and address of the consignee; and(11)Any other information which the secretary deems necessary for the administration and enforcement of this chapter. Source: SL 1995, ch 71, §53; SL 1996, ch 90, §17; SL 1999, ch 58, §18; SL 2009, ch 55, §23; SL 2010, ch 66, §13.