reglab/housing_qa huggingface dataset:
SD Codified L § 10-47B-161 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-161 - In-office review of refund claimant's or licensee's, records--Full field audit not precluded.

10-47B-161. In-office review of refund claimant's or licensee's, records--Full field audit not precluded.The department may order an in-office review of a refund claimant or licensee's records in lieu of a full field audit. If an in-office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in-office review does not preclude the ordering of a full field audit of the fuel user's records if discrepancies are found during the in-office review. The results of a field audit take precedence over any actions which result from the in-office review during the period being audited. Source: SL 1995, ch 71, §158.
SD Codified L § 10-47B-162 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-162 - Production incentive payments to ethanol producers for ethyl alcohol and to qualified biobutanol producers for biobutanol--Eligibility--Proration.

10-47B-162. Production incentive payments to ethanol producers for ethyl alcohol and to qualified biobutanol producers for biobutanol--Eligibility--Proration.A production incentive payment of twenty cents per gallon is available to ethanol producers for ethyl alcohol which is fully distilled and produced in South Dakota and to qualified biobutanol producers for biobutanol fully produced in South Dakota. The ethyl alcohol shall be ninety-nine percent pure and shall be distilled from cereal grains. Annual production incentive payments for any facility may not exceed one million dollars. An ethanol production facility is eligible for a production incentive payment under this section only if the facility has produced qualifying ethyl alcohol on or before December 31, 2006. No facility may receive any production incentive payments in an amount greater than nine million six hundred eighty-two thousand dollars. The cumulative annual production incentive payments made under this section may not exceed four million dollars for fiscal year 2003, five million dollars for fiscal year 2004, six million dollars for fiscal year 2005, seven million dollars for fiscal year 2006, seven million dollars for fiscal year 2007, seven million dollars for fiscal year 2008, seven million dollars for fiscal year 2009, seven million dollars for fiscal year 2010, seven million dollars for fiscal year 2011, four million dollars for fiscal year 2012, four million dollars for fiscal year 2013, four million five hundred thousand dollars for fiscal year 2014, four million five hundred thousand dollars for fiscal year 2015, four million five hundred thousand dollars for fiscal year 2016, and seven million dollars per fiscal year thereafter. Payments from the ethanol fuel fund shall be prorated equally to all of the facilities each month based on claims submitted for that month and the amount of funds available for that month. No facility may receive payment for more than four hundred sixteen thousand six hundred sixty-seven gallons per month. If excess funds are available in the fund in any given month, payment may be made to facilities for previous months when funds were not sufficient to pay the claims from the previous months. All moneys available in the ethanol fuel fund at the end of the fiscal year shall be prorated equally to the facilities based upon all unpaid claims received through the end of that fiscal year. (This section is repealed effective July 1, 2022, pursuant to SL 2018, ch 124, §§10, 12.) Source: SL 1995, ch 71, §159; SL 1996, ch 47, §18; SL 1998, ch 72, §1; SL 2002, ch 66, §1; SL 2002, ch 170, §2; SL 2003, ch 70, §1; SL 2011, ch 62, §1; SL 2012, ch 71, §3; SL 2013, ch 61, §1.
SD Codified L § 10-47B-163 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-163 - Application for ethanol production incentive payment.

10-47B-163. Application for ethanol production incentive payment.Any ethanol producer who intends to file for an ethanol production incentive payment shall first apply to the secretary on prescribed forms and obtain an ethanol producer license issued by the department. Any person licensed pursuant to this chapter shall obtain a license, maintain records, submit claims, and conduct taxable fuel transactions in accordance with the provisions of this chapter. (This section is repealed effective July 1, 2022, pursuant to SL 2018, ch 124, §§10, 12.) Source: SL 1995, ch 71, §160.
SD Codified L § 10-47B-164 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-164 - Appropriation of money in ethanol fuel fund--Transfers of funds.

10-47B-164. Appropriation of money in ethanol fuel fund--Transfers of funds.Any money in the ethanol fuel fund is continuously appropriated for purposes of providing ethanol production payments to qualified ethanol producers for purposes of making deposits into the ethanol infrastructure incentive fund, and for purposes of making deposits into the revolving economic development and initiative fund. The department may receive and approve ethanol production incentive payment claims and authorize the issuance of payment warrants to licensed ethanol producer claimants based on claims presented by the licensees. At the end of each fiscal year, any unobligated cash in excess of one hundred thousand dollars in the ethanol fuel fund shall be transferred to the state highway fund.There shall be a transfer from the ethanol fuel fund to the ethanol infrastructure incentive fund in fiscal year 2012 of one million dollars, a transfer from the ethanol fuel fund to the ethanol infrastructure incentive fund in fiscal year 2013 of one million dollars, a transfer from the ethanol fuel fund to the ethanol infrastructure incentive fund in fiscal year 2014 of five hundred thousand dollars, a transfer from the ethanol fuel fund to the ethanol infrastructure incentive fund in fiscal year 2015 of five hundred thousand dollars, and a transfer from the ethanol fuel fund to the ethanol infrastructure incentive fund in fiscal year 2016 of five hundred thousand dollars.There shall be a transfer from the ethanol fuel fund to the revolving economic development and initiative fund in fiscal year 2012 of two million dollars, a transfer from the ethanol fuel fund to the revolving economic development and initiative fund in fiscal year 2013 of two million dollars, a transfer from the ethanol fuel fund to the revolving economic development and initiative fund in fiscal year 2014 of two million dollars, a transfer from the ethanol fuel fund to the revolving economic development and initiative fund in fiscal year 2015 of two million dollars, and a transfer from the ethanol fuel fund to the revolving economic development and initiative fund in fiscal year 2016 of two million dollars.The transfers from the ethanol fuel fund to the ethanol infrastructure incentive fund and the revolving economic development and initiative fund in each fiscal year shall be made before any production incentive payment is made pursuant to §10-47B-162 in the fiscal year.No production incentive payment may be made pursuant to §10-47B-162 unless the ethanol fuel fund has a balance of at least nine hundred fifty thousand dollars. (This section is repealed effective July 1, 2022, pursuant to SL 2018, ch 124, §§10, 12.) Source: SL 1995, ch 71, §161; SL 2002, ch 170, §3; SL 2011, ch 62, §4.
SD Codified L § 10-47B-164.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-164.1 - Ethanol infrastructure incentive fund established.

10-47B-164.1. Ethanol infrastructure incentive fund established.There is hereby established the ethanol infrastructure incentive fund to receive funds pursuant to §34A-13-20. Any money in the ethanol infrastructure incentive fund is continuously appropriated for the following purposes:(1)To award incentive grants to motor fuel retail dealers as defined in §10-47B-3 for the purpose of entering into contracts for the purchase or installation, or for the purchase and installation, of ethanol blender pumps and associated piping and storage systems and related equipment to be used at facilities operated by the motor fuel retail dealers for the sale of motor fuel to the public;(2)To award incentive grants to motor fuel retail dealers as defined in §10-47B-3 for the purpose of entering into contracts for the purchase, or the purchase, of pumps and pump equipment authorized to dispense gasoline containing up to and including eighty-five percent ethanol;(3)To award incentive grants to encourage the purchase of flex fuel vehicles;(4)To encourage the increased use of ethanol in South Dakota; and(5)To otherwise encourage the installation of infrastructure related to sale and distribution of ethanol.The Governor's Office of Economic Development shall establish, by rules promulgated pursuant to chapter 1-26, such regulations and procedures as are necessary to implement this section. For the purposes of this section, the term, ethanol blender pump, refers to a mechanism provided by the retail dealer for the dispensing at retail as defined in §10-47B-3 of ethanol blend so that the end user may choose a particular grade of ethanol to gasoline to be dispensed. The Governor's Office of Economic Development may use up to five percent of any amount appropriated to the ethanol infrastructure incentive fund for administration of the fund or any incentive programs established by this section. Source: SL 2011, ch 62, §2; SL 2018, ch 124, §3.
SD Codified L § 10-47B-164.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-164.2 - Promulgation of rules concerning the ethanol infrastructure incentive fund.

10-47B-164.2. Promulgation of rules concerning the ethanol infrastructure incentive fund.The Governor's Office of Economic Development may promulgate rules pursuant to chapter 1-26 concerning the ethanol infrastructure incentive fund as follows:(1)The submission of grant applications for the ethanol infrastructure incentive fund;(2)Eligibility criteria for grants from the ethanol infrastructure incentive fund;(3)Application procedures for grants from the ethanol infrastructure incentive fund;(4)Criteria for determining which applicants will receive grants from the ethanol infrastructure incentive fund; and(5)Follow-up reporting to the Governor's Office of Economic Development by grant recipients. Source: SL 2011, ch 62, §3.
SD Codified L § 10-47B-164.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-164.3 - Transfer of funds to state highway fund.

10-47B-164.3. Transfer of funds to state highway fund.Any balance in the ethanol infrastructure incentive fund in excess of one million dollars, after the monthly deposit made pursuant to §34A-13-20, shall be transferred to the state highway fund. Source: SL 2018, ch 124, §4.
SD Codified L § 10-47B-165 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-165 - Information required on ethanol production payment claim form.

10-47B-165. Information required on ethanol production payment claim form.The ethanol production payment claim form shall contain the following elements for each eligible ethanol production facility:(1)The licensee's name and license number and the ethanol production period for which payment is being claimed;(2)An inventory summary which identifies any unblended, but qualified, ethanol on hand at the beginning of the claim period, plus any ethanol refined during the claim period, less any ethanol sold during the period which results in the inventory on hand at the end of the claim period;(3)Information specifying the amount of ethanol sold and blended during the claim period;(4)A production payment calculation section which identifies the amount of production payment being claimed on qualified ethanol for the claim period; and(5)The claimant's signature on a certification statement which affirms that the ethanol was produced from cereal grain at a facility located in this state and that the information contained on the claim form is accurate and complete. (This section is repealed effective July 1, 2022, pursuant to SL 2018, ch 124, §§11, 12.) Source: SL 1995, ch 71, §162; SL 1998, ch 72, §2.
SD Codified L § 10-47B-166 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-166 - Denaturing of ethyl alcohol required for production incentive payment--Exception.

10-47B-166. Denaturing of ethyl alcohol required for production incentive payment--Exception.Ethyl alcohol shall be denatured before it qualifies for the ethanol production incentive payment. A producer may denature the alcohol by adding gasoline or natural gasoline to it in amounts equal to at least two gallons of gasoline or natural gasoline for each ninety-eight gallons of alcohol. The alcohol may also be denatured by any other method common in the industry if the secretary is notified in writing of the method of denaturing before the denaturing occurs. If the ethyl alcohol is to be shipped outside of the United States of America, the ethyl alcohol does not need to meet the provisions of this section to qualify for the ethanol production incentive payment. (This section is repealed effective July 1, 2022, pursuant to SL 2018, ch 124, §§11, 12.) Source: SL 1995, ch 71, §163; SL 1998, ch 73, §1; SL 2010, ch 66, §24; SL 2013, ch 61, §2.
SD Codified L § 10-47B-167 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-167 - Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.

10-47B-167. Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.A licensed liquid petroleum gas vendor may sell liquefied petroleum gas exempt from the fuel tax imposed by this chapter, to a licensed liquid petroleum gas user or to a purchaser who owns a motor vehicle propelled by liquefied petroleum gas if the vendor delivers the gas into a bulk storage tank which has no liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. The vendor shall certify that the vendor has inspected the bulk storage tank and that no liquid transfer line existed on the tank at the time of inspection. A purchaser shall obtain a propane user license before receiving liquefied petroleum gas into a bulk storage tank which has a liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. Source: SL 1995, ch 71, §164; SL 1999, ch 58, §45.
SD Codified L § 10-47B-168 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-168 - Monthly report by liquid petroleum gas and natural gas vendors required.

10-47B-168. Monthly report by liquid petroleum gas and natural gas vendors required.For the purpose of determining the amount of liquid petroleum gas, compressed natural gas, and liquid natural gas tax due, each liquid petroleum gas, natural gas, and liquid natural gas vendor 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-170, 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, §165; SL 2013, ch 60, §25; SL 2014, ch 64, §11.
SD Codified L § 10-47B-169 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-169 - Time for filing liquid petroleum gas and natural gas vendor's report.

10-47B-169. Time for filing liquid petroleum gas and natural gas vendor's report.Any report required by §10-47B-168 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, §166; SL 2011, ch 64, §18; SL 2013, ch 60, §26; SL 2017, ch 65, §34.
SD Codified L § 10-47B-170 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-170 - Information required in report of liquid petroleum gas and natural gas vendors.

10-47B-170. Information required in report of liquid petroleum gas and natural gas vendors.The vendors shall report pursuant to §10-47B-168:(1)The number of gallons of liquid petroleum gas sold upon which fuel tax was charged;(2)The number of gallons of liquid petroleum gas sold upon which sales tax was charged; (3)The number of gallons of compressed natural gas sold upon which fuel tax was charged. Compressed natural gas sold for use in motor vehicles shall be metered separately from other sales; and(4)The number of gallons of liquid natural gas sold upon which fuel tax was charged. Liquid natural gas sold for use in motor vehicles shall be metered separately from other sales. Source: SL 1995, ch 71, §167; SL 2014, ch 64, §12.
SD Codified L § 10-47B-170.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-170.1 - Semiannual report required of liquid petroleum gas users.

10-47B-170.1. Semiannual report required of liquid petroleum gas users.For the purpose of determining the amount of liquid petroleum gas tax due, each liquid petroleum gas user shall file with the department a semiannual report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-171, 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, §27.
SD Codified L § 10-47B-170.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-170.2 - Time for filing liquid petroleum gas user's report.

10-47B-170.2. Time for filing liquid petroleum gas user's report.Any report required by §10-47B-170.1 shall be filed with respect to information for the preceding semiannual period by electronic means on or before the twentieth day of the month following each semiannual period. Source: SL 2013, ch 60, §28; SL 2017, ch 65, §35.
SD Codified L § 10-47B-171 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-171 - Information in liquid petroleum gas user's report.

10-47B-171. Information in liquid petroleum gas user's report.The liquid petroleum gas users shall report pursuant to §10-47B-170.1 the number of gallons used in motor vehicles. Source: SL 1995, ch 71, §168; SL 2013, ch 60, §29.
SD Codified L § 10-47B-172 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-172 - Advanced arrangements for paying taxes on special fuels.

10-47B-172. Advanced arrangements for paying taxes on special fuels.The purpose of this section and §§10-47B-173 to 10-47B-180, inclusive, is to provide an additional method of collecting special fuel taxes from interstate operators of qualified motor vehicles commensurate with their operations on South Dakota highways. No person may bring into this state in the fuel supply tanks of a licensed qualified motor vehicle, or in any other container regardless of whether it is connected to the motor of the qualified vehicle, any special fuel to be used in the operation of the qualified vehicle in this state unless advance arrangements have been made for payment of this state's fuel tax on all fuel consumed. These advance arrangements may include the obtaining of either a permanent interstate fuel user license or a temporary single-trip fuel permit issued by the department or its authorized agent or authorization to operate under the provisions of an interstate compact or reciprocal agreement. Source: SL 1995, ch 71, §169.
SD Codified L § 10-47B-173 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-173 - Application for permanent fuel user license--Security--Fees.

10-47B-173. Application for permanent fuel user license--Security--Fees.Any person who desires to obtain a permanent interstate fuel user license shall apply for a license on a form prescribed by the department and may be required to post acceptable security in accordance with the provisions of this chapter. The secretary shall require suitable security of any license applicant who has been delinquent in filing tax reports with the department or paying fuel tax. This license allows the holder to bring special fuel into this state in a vehicle supply tank, and for that privilege, the licensee shall pay to this state the tax on fuel consumed on the highways of this state, all in accordance with the provisions for the licensure set forth under this chapter. There is a fee of ten dollars for the initial license and a fee of ten dollars for the subsequent renewal of the license for each year thereafter. There is a fee of one dollar and fifty cents per vehicle for each set of decals requested along with a fee of one dollar for mailing each set of decals. The fees collected shall be deposited into the motor fuel administration fund. Source: SL 1995, ch 71, §170; SL 2012, ch 72, §1.
SD Codified L § 10-47B-174 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-174 - Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.

10-47B-174. Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.Each qualified special fuel powered vehicle which operates into or through this state in interstate operations shall carry evidence of compliance with this chapter. For any carrier who is permanently licensed, a copy, photocopy, or electronic copy of the permanent license issued to the carrier shall be carried in each vehicle operated by the licensee within this state. No other alterations to the license or a copy of the license is allowed.Notwithstanding any provision of this chapter, a permanent interstate fuel user licensee shall file reports with the department and remit tax to the department on a quarterly basis. The reports and remittance shall be due on the last day of the month following each quarterly period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day on which the Federal Reserve Bank is closed, the report or remittance is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day on which the Federal Reserve Bank is closed. Source: SL 1995, ch 71, §171; SL 2013, ch 60, §30; SL 2018, ch 66, §1.
SD Codified L § 10-47B-175 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 47B - Fuel Taxation|Section 10-47B-175 - Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.

10-47B-175. Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.Any interstate fuel user, who is not the holder of a valid interstate fuel user license or operating under the authority of an interstate compact or reciprocal agreement shall, before entering this state, obtain a temporary single-trip permit from the department or any agents appointed by the secretary for issuance of these permits. Temporary single-trip permits shall cost twenty dollars each. The permit is for one trip into or through the state and automatically expires as soon as the vehicle leaves this state. This permit does not allow the holder to purchase fuel on a tax-unpaid basis from any source within this state. The permit fee is in lieu of any other fuel permit fees. Source: SL 1995, ch 71, §172.