reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-54 - Information required on diversion ticket.

10-47B-54. Information required on diversion ticket.
The diversion ticket issued by a transporter shall contain the following information:
(1)The transporter's or carrier's name and address;
(2)The date and time the fuel was withdrawn from the terminal or the ethanol producer's plant;
(3)The diversion ticket number;
(4)The name and address of the supplier or shipper indicated on the original bill of lading or the owner of fuel within a bulk plant if withdrawn from a bulk plant;
(5)The destination state;
(6)The original bill-of-lading number;
(7)The terminal, bulk plant, or ethanol producer's plant from which the product was withdrawn;
(8)The number of gross gallons of each fuel type being diverted;
(9)The type of fuel being diverted;
(10)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; and
(11)Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source:
SL 1995, ch 71, §54; SL 1996, ch 90, §18; SL 1999, ch 58, §19; SL 2009, ch 55, §24; SL 2010, ch 66, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-55 - Information required on drop load ticket.

10-47B-55. Information required on drop load ticket.
The drop load ticket issued by a transporter shall contain the following information:
(1)The transporter's or carrier's name and address;
(2)The date of delivery of the fuel;
(3)The drop load ticket number;
(4)The destination state on the original bill-of-lading, or diversion ticket, if issued;
(5)The original bill of lading, and if available the diversion ticket number;
(6)The destination state of each location at which the fuel was off-loaded;
(7)The number of gross gallons off-loaded at each location;
(8)The type of fuel off-loaded at each location;
(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; and
(10)Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source:
SL 1995, ch 71, §55; SL 1996, ch 90, §19; SL 1999, ch 58, §20; SL 2009, ch 55, §25.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-56 - Supplier's license required.

10-47B-56. Supplier's license required.
Any person acting in South Dakota as a supplier shall first obtain a supplier's license.
Source:
SL 1995, ch 71, §56; SL 1999, ch 58, §21.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-57 - Application for out-of-state supplier's license.

10-47B-57. Application for out-of-state supplier's license.
Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out-of-state supplier may obtain an out-of-state supplier's license. Application for or possession of an out-of-state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.
Source:
SL 1995, ch 71, §57.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-58 - Terminal operator's license required.

10-47B-58. Terminal operator's license required.
Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site operated within this state.
Source:
SL 1995, ch 71, §58; SL 2013, ch 59, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-59 - Exporter's license required--Licensure in destination state required.

10-47B-59. Exporter's license required--Licensure in destination state required.
Any person acting in this state as an exporter shall first obtain an exporter's license. However, to obtain a license to export motor fuel or special fuel from South Dakota to another specified state, a person shall be licensed either to collect and remit fuel taxes or be licensed to deal in tax free fuel in the other specified destination state to which the fuel is exported.
Source:
SL 1995, ch 71, §59; SL 1996, ch 90, §20; SL 1999, ch 58, §22.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-60 - Transporter's license required.

10-47B-60. Transporter's license required.
Any person acting in this state as a transporter shall be licensed as a transporter.
Source:
SL 1995, ch 71, §60; SL 1996, ch 90, §21; SL 1999, ch 58, §23.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-61 - Importer's license required.

10-47B-61. Importer's license required.
Any person acting in this state as an importer shall be licensed as an importer.
Source:
SL 1995, ch 71, §61; SL 1999, ch 58, §24.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-62 - Blender's license required.

10-47B-62. Blender's license required.
Any person acting in this state as a blender shall be licensed as a blender.
Source:
SL 1995, ch 71, §62; SL 1999, ch 58, §25.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-63 - Liquid petroleum gas vendor's license required.

10-47B-63. Liquid petroleum gas vendor's license required.
Any person acting in this state as a liquid petroleum gas vendor shall be licensed as a liquid petroleum gas vendor.
Source:
SL 1995, ch 71, §63; SL 1999, ch 58, §26.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-64 - Compressed natural gas vendor's license required.

10-47B-64. Compressed natural gas vendor's license required.
Any person acting in this state as a compressed natural gas vendor shall be licensed as a compressed natural gas vendor.
Source:
SL 1995, ch 71, §64; SL 1999, ch 58, §27.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-64.5 - Liquid natural gas vendor's license required.

10-47B-64.5. Liquid natural gas vendor's license required.
Any person acting in this state as a liquid natural gas vendor shall be licensed as a liquid natural gas vendor.
Source:
SL 2014, ch 64, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-65 - Marketer license for wholesale distributor or retail dealer.

10-47B-65. Marketer license for wholesale distributor or retail dealer.
Any person who is acting in this state as a wholesale distributor or retail dealer shall be licensed as a marketer. A separate license shall be obtained and maintained for each business location within this state.
Source:
SL 1995, ch 71, §65; SL 1999, ch 58, §28.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-66 - Liquid petroleum gas user's license required.

10-47B-66. Liquid petroleum gas user's license required.
Any person acting in this state as a liquid petroleum gas user shall be licensed as a liquid petroleum gas user.
Source:
SL 1995, ch 71, §66; SL 1999, ch 58, §29.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-67 - Ethanol producer's license required.

10-47B-67. Ethanol producer's license required.
Any person who is engaged in the production of ethanol in this state shall be licensed as an ethanol producer.
Source:
SL 1995, ch 71, §67; SL 1999, ch 58, §30; SL 2013, ch 59, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-67.1 - Biodiesel producer's license required.

10-47B-67.1. Biodiesel producer's license required.
Any person who is engaged in the production of biodiesel in this state shall be licensed as a biodiesel producer.
Source:
SL 2009, ch 56, §1; SL 2013, ch 59, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-67.2 - Methanol producer's license required.

10-47B-67.2. Methanol producer's license required.
Any person who is engaged in the production of methanol in this state shall be licensed as a methanol producer.
Source:
SL 2009, ch 55, §26; SL 2013, ch 59, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-68 - Bulk plant operator's license required.

10-47B-68. Bulk plant operator's license required.
Any person in this state who operates a bulk plant as defined by this chapter shall first obtain a bulk plant operator's license for each bulk plant.
Source:
SL 1995, ch 71, §68; SL 1999, ch 58, §31; SL 2013, ch 59, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-68.1 - Ethanol broker's license required.

10-47B-68.1. Ethanol broker's license required.
Any person acting in this state as an ethanol broker shall be licensed as an ethanol broker.
Source:
SL 2010, ch 66, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-69 - Highway contractor fuel tax license required.

10-47B-69. Highway contractor fuel tax license required.
Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contractor fuel tax license. A highway contractor, with a highway contractor fuel tax license, may also operate as a licensed liquid petroleum gas user.
Source:
SL 1995, ch 71, §69; SL 1996, ch 90, §22; SL 1999, ch 58, §32.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-70 - Refund claimant license required.

10-47B-70. Refund claimant license required.
Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§10-47B-128, 10-47B-132, 10-47B-114, and 10-47B-114.1 shall be licensed as a refund claimant.
Source:
SL 1995, ch 71, §70; SL 1996, ch 90, §23.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-71 - Information required on license form.

10-47B-71. Information required on license form.
Each application for a license under §§10-47B-56 to 10-47B-70, inclusive, or interstate fuel tax agreement license shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the following information:
(1)The name and mailing address of the business owner;
(2)The name under which business is to be conducted;
(3)The principal place of business of the owner and the location of any subsidiary operations which are to be included under the license application. Licensed marketers, bulk plant operators, and terminal operators, shall provide the address of each business location;
(4)The type of business organization used by the applicant along with the names, addresses, social security numbers, and phone numbers of all owners, partners, officers, agents, or managers affiliated with the organization;
(5)The applicant's federal employer identification number if available;
(6)A description of the nature and extent of fuel transactions to be conducted by the applicant;
(7)The types of fuel products to be handled;
(8)Whether or not the applicant has previously held a fuel tax license issued by the state;
(9)The names and addresses of banking references for those applicants who will be acquiring fuel tax liabilities with the department;
(10)If applying for an interstate fuel tax agreement license, a properly signed agreement to maintain records;
(11)A properly signed power of attorney, if the applicant's licensing responsibilities are completed by an independent reporting agent and the applicant wishes all department correspondence to be mailed to the agent;
(12)If applying for an exporter's license, a copy of the applicant's license to purchase or handle motor fuel or special fuel tax free in the specified destination state or state for which the export license is to be issued; and
(13)Any other information which the secretary deems necessary for the administration and enforcement of this chapter.
Source:
SL 1995, ch 71, §71; SL 1999, ch 58, §33; SL 2013, ch 59, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-72 - Renewal of licenses.

10-47B-72. Renewal of licenses.
All licenses issued pursuant to this chapter, except refund licenses, may, at the discretion of the department, be renewed on an annual basis.
Source:
SL 1995, ch 71, §72; SL 1996, ch 90, §24; SL 1999, ch 58, §34.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-73 - Reasons for refusal to issue license.

10-47B-73. Reasons for refusal to issue license.
The secretary may refuse to issue or renew a license required under this chapter for the following reasons:
(1)The application is filed by a person whose license at any time has been cancelled for cause by the secretary;
(2)The person has made false or misleading statements in the application;
(3)The application is filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause by the secretary;
(4)At the time of application for license renewal, the person is found to have been delinquent in the filing of tax returns or the payment of taxes twice or more during the preceding license year;
(5)The applicant was convicted of crime involving fuel tax or owes fuel tax, penalty or interest to this or another state;
(6)The secretary reasonably concludes that the applicant will not fulfill the applicant's fiduciary obligations to the state as a licensee. Such obligations include properly filing returns, maintaining records and the payment of tax; or
(7)The applicant fails to comply with any of the provisions of the chapter.
Upon such refusal, the applicant may request an administrative hearing before the secretary to review the application by submitting a written request to the secretary within fifteen days of the date of notification of the refusal.
Source:
SL 1995, ch 71, §73; SL 1996, ch 90, §25.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-74 - Fuel license application process.

10-47B-74. Fuel license application process.
Any person who wishes to obtain a fuel license shall make application to the department by submitting a fully completed and signed application form which has been prescribed by the department along with any applicable fee. Any license application which requires a surety bond or other security to be posted shall be accompanied by the required security before approval can be given to the application. Upon approval of the license application, the department shall issue a license, commensurate with the application, which permits the licensees to conduct those activities allowed by the license.
Source:
SL 1995, ch 71, §74.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-75 - Revocation and cancellation of license or permit--Hearing--Notice.

10-47B-75. Revocation and cancellation of license or permit--Hearing--Notice.
The secretary may revoke and cancel any license or permit issued pursuant to this chapter for any violation of the provisions of this chapter after and as the result of an administrative hearing held by the secretary pursuant to chapter 1-26. Notice of the cancellation may be given to the licensee of record on the date of cancellation. The cancellation shall remain in full force and effect until all hearing orders are complied with and the license is reissued by the secretary.
Source:
SL 1995, ch 71, §75.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-76 - Cancellation of license by written request.

10-47B-76. Cancellation of license by written request.
Upon receipt of a written request from a person who holds a valid license issued pursuant to this chapter, to cancel the license issued to the person, the secretary may cancel the license.
Source:
SL 1995, ch 71, §76.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-77 - Cessation of business--Notice to secretary--Reports and payments due.

10-47B-77. Cessation of business--Notice to secretary--Reports and payments due.
If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, together with all interest accruing or penalties imposed under this chapter, become due and payable concurrently with such discontinuance. The person shall make a report, pay all such taxes, interest and penalties, and surrender the license to the secretary.
Source:
SL 1995, ch 71, §77.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-78 - Cancellation of license for non-activity--Request for hearing.

10-47B-78. Cancellation of license for non-activity--Request for hearing.
The secretary may cancel the license of any person upon the determination that the license holder is no longer engaged in a business activity for which the license is issued. The person shall request within fifteen days of the license cancellation a hearing before the secretary to show reason for retaining the license.
Source:
SL 1995, ch 71, §78.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-79 - Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.

10-47B-79. Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be reported to the secretary by the licensee. The new owner of a previously licensed business shall make application for a new license under the provisions of this chapter.
Source:
SL 1995, ch 71, §79; SL 1999, ch 58, §35.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-80 - Filing security concurrently with license application.

10-47B-80. Filing security concurrently with license application.
Concurrently with the filing of an application for a license under this chapter, the department may require the applicant to file with the secretary a surety bond, cash deposit, or other security approved by the secretary:
(1)In an amount determined by the secretary of not less than one thousand dollars or not more than a two-month tax liability for the applicant as estimated by the secretary;
(2)If an applicant has purchased or succeeded to a business of a person previously licensed under this chapter, the amount of security the applicant shall furnish shall be the same as would have been required of the applicant's assignor, transferor, or antecedent license of the business; and
(3)Conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter.
Source:
SL 1995, ch 71, §80.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-81 - Bond requirements.

10-47B-81. Bond requirements.
If the applicant files a bond pursuant to §10-47B-80, the bond shall:
(1)Be with a surety company approved by the secretary;
(2)Name the applicant as the principal and the state as the obligee; and
(3)Be on forms prescribed by the department.
Source:
SL 1995, ch 71, §81.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-82 - Form of security other than bond.

10-47B-82. Form of security other than bond.
Other security used pursuant to §10-47B-80 shall be in the form of money or negotiable instruments assigned in writing to the department. The applicant is entitled to any interest accumulations accruing to negotiable instruments.
Source:
SL 1995, ch 71, §82.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-83 - Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.

10-47B-83. Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.
The secretary may require a licensee to replace or increase the amount of the security or bond, if at any time in the secretary's opinion the tax revenues are not adequately protected under the existing security or bond. Reasons for such action include:
(1)The reduction of a bond or security whether by judgment rendered, payment made, or otherwise;
(2)The secretary's judgment that any surety on a bond becomes unsatisfactory or discontinues conducting business within this state;
(3)The secretary's judgment that because of taxpayer reporting or payment delinquencies, or issuance of checks against insufficient funds or with no account, the state's tax revenues may be jeopardized. Each check issued against insufficient funds or with no account or each delinquency is a separate incident and is subject to additional security in accordance with the schedule in this section. The increase in security shall remain in effect until the taxpayer has filed returns and remitted tax payments on time for twelve consecutive months; or
(4)The cancellation of a bond by a surety or the withdrawal of security by a licensee.
In such cases, the secretary shall notify the licensee in writing of the increased or replacement security requirements. The licensee shall have thirty days from the date of written notification by the secretary to provide evidence of the replacement or supplemental security to the secretary. Failure of the licensee to provide such evidence shall be cause for the secretary to immediately cancel the license and send written notification of the cancellation to the licensee. After the cancellation, the licensee has thirty days in which to submit a written request to the secretary for an administrative hearing to review the cancellation.
Source:
SL 1995, ch 71, §83; SL 1999, ch 58, §36.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.