reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-159 - Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.

10-47B-159. Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
Each fuel transaction in this state or between an out-of-state supplier and importer shall be supported by a sales/purchase invoice. A copy of the invoice shall be maintained in the records of both the seller and the purchaser. The invoices shall be serially numbered and shall contain the following information:
(1)The seller's name and address;
(2)The seller's supplier's license number issued by the department if the fuel was sold at the pipeline or the seller's marketer's number if not sold at a pipeline;
(3)The purchaser's name and address;
(4)The date of sale and delivery of the fuel;
(5)The number of gallons of fuel sold and delivered to the purchaser, the type of fuel and if diesel whether it is dyed or not;
(6)The price charged per gallon of fuel;
(7)If charged, the amount of fuel or sales tax. Fuel tax shall either be listed separately or as a statement by the marketer that the price per gallon required under subdivision (6) of this section includes the South Dakota fuel tax; and
(8)The total amount of the sales invoice.
Source:
SL 1995, ch 71, §156; SL 1996, ch 90, §39; SL 1999, ch 58, §44; SL 2013, ch 59, §17.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-160 - Examination of licensee by secretary--Reason for examination.

10-47B-160. Examination of licensee by secretary--Reason for examination.
The secretary may examine the records, books, papers, fuel, and any other equipment of a person licensed pursuant to the provisions of this chapter or refund claimant pertaining to fuel received, sold, or used to verify the truth and accuracy of any statement, claim, or report; or to ascertain whether the tax imposed by this chapter has been paid; or to determine the financial responsibility of the licensee for the payment of the taxes imposed by this chapter.
Source:
SL 1995, ch 71, §157.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-172 - Advanced arrangements for paying fuel taxes.

10-47B-172. Advanced arrangements for paying fuel taxes.
The purpose of this section and §§10-47B-173 to 10-47B-180, inclusive, is to provide an additional method of collecting the tax on motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, 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 motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, 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; SL 2023, ch 34, §3.
2023 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.
To obtain a permanent interstate fuel user license, a person 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 motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, 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 must be deposited into the motor fuel administration fund.
Source: SL 1995, ch 71, §170; SL 2012, ch 72, §1; SL 2023, ch 34, §4.
2023 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 motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, powered vehicle that 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 must 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; SL 2023, ch 34, §5.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund.

10-47B-176. Determining tax liability of interstate fuel user licensee--Overpayment refund.
The tax liability of an interstate fuel user licensee shall be determined based on average fuel consumption for all qualified vehicles operated by the licensee within this state. Average fuel consumption is equal to the total fleet vehicle miles traveled divided by total fleet gallons of fuel consumed to calculate an average mile per gallon (AMPG) for all vehicles operated. This AMPG is then divided into the total miles traveled within South Dakota by all vehicles to determine the total gallons of fuel attributable to South Dakota operations. The gallons thus calculated shall be multiplied times the motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, per gallon tax rate currently in force at the time the return is completed to determine the total tax due from the licensee. This tax liability may be credited in the amount of any South Dakota tax on motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, paid at the time the fuel is purchased within this state. Over purchases of motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, which result in a tax overpayment must be refunded to the licensee in accordance with the provisions of §10-47B-177.
Source: SL 1995, ch 71, §173; SL 2023, ch 34, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-177 - Information required in interstate fuel user's report.

10-47B-177. Information required in interstate fuel user's report.
The reports filed by interstate fuel users shall contain the following information for all qualified vehicles operating under the taxpayer's license:
(1)The total miles driven in all states;
(2)The total gallons of fuel consumed in all states;
(3)The total miles driven within South Dakota, recorded separately from the miles driven in other states; and
(4)The total gallons of fuel purchased in South Dakota on which the state's fuel tax was paid at the time of purchase.
Once the license holder's tax liability has been calculated in accordance with the provisions of §10-47B-176, the amount of tax-paid fuel gallonage listed under subdivision (4) of this section shall be applied against the calculated fuel tax liability for South Dakota. The resultant gallonage determines either an additional tax liability or a tax credit on the license holder's quarterly tax return.
Source:
SL 1995, ch 71, §174.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-178 - Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.

10-47B-178. Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.
If the qualified vehicles used by an interstate user are leased, the operator shall carry a copy of the lease agreement in the vehicle while operating in this state. The lease agreement shall clearly indicate the party responsible for the fuel user license and for the reporting and payment of fuel taxes. The following types of lease agreements shall be recognized by the department:
(1)Temporary leases, which are leases for less than thirty days or leases for more than thirty days without exclusive use of the leased vehicle; and
(2)Permanent leases, which are leases for more than thirty days with exclusive use of the leased vehicle.
The party responsible for the reporting and payment of fuel taxes shall maintain complete and accurate records of the operations conducted for purposes of tax return completion and audit examination.
Source:
SL 1995, ch 71, §175.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-179 - Calculating tax liability of interstate fuel user when user's records are inadequate.

10-47B-179. Calculating tax liability of interstate fuel user when user's records are inadequate.
If an interstate fuel user does not keep records adequate to verify either miles traveled or fuel purchased, tax shall be calculated on fuel consumption using the average miles per gallon (AMPG) allowance. The AMPG allowance is either four miles per gallon or a twenty percent reduction of the miles per gallon reported for all miles attributable to established travel. If no records exist to support miles driven during a tax reporting period, the period's mileage shall be calculated based on the average mileage driven during the four preceding reporting periods.
Source:
SL 1995, ch 71, §176; SL 2018, ch 66, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-180 - Interstate fuel user required to keep operational records.

10-47B-180. Interstate fuel user required to keep operational records.
Any person holding an interstate fuel user license issued by this state shall make and keep for the current calendar year plus the three prior calendar years, the operational records as may be reasonably required by the secretary. If in the normal conduct of business, the required records are maintained and kept at any office located outside of South Dakota, compliance with this section can be accomplished if the records are made available for audit purposes at a location within the State of South Dakota. If required operational records are not made available at a location within this state, the licensee is liable to this state for reimbursement of actual per diem travel expenses incurred in conducting the audit at the out-of-state site. Per diem expense reimbursement shall be assessed based on the prevailing out-of-state travel expense rates for the State of South Dakota.
Source:
SL 1995, ch 71, §177.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-180.1 - Records required of persons who store motor fuel or special fuel--Penalties.

10-47B-180.1. Records required of persons who store motor fuel or special fuel--Penalties.
Any person in this state who stores motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, for sale or use in this state shall maintain records to demonstrate that all taxes imposed by this state have been paid. If it is determined that all taxes due have not been paid or if adequate records are not maintained to show that all taxes due have been paid, the fuel is subject to an assessment by the department of up to twice the tax rate on all fuel involved.
Source: SL 1999, ch 58, §50; SL 2013, ch 59, §18; SL 2023, ch 34, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-181 - Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.

10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill-of-lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.
Source:
SL 1995, ch 71, §178; SL 1996, ch 90, §40.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-182 - Civil penalty for failure to issue required documents--Request for hearing.

10-47B-182. Civil penalty for failure to issue required documents--Request for hearing.
Any person who fails to issue a document pursuant to the provisions of §§10-47B-43, 10-47B-45, 10-47B-49, and 10-47B-50 or who fails to provide all of the information set forth by §§10-47B-53 to 10-47B-55, inclusive, is subject to a civil penalty of one thousand dollars per document. 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, §179; SL 1999, ch 58, §46.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-183 - Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.

10-47B-183. Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.
Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. 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, §180; SL 1996, ch 90, §41; SL 1999, ch 58, §47.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-185 - Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.

10-47B-185. Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.
A person who operates or maintains a motor vehicle in this state with special fuel that contains dye as provided under §10-47B-20 in the engine fuel supply tank is subject to a civil penalty of two hundred fifty dollars if the violation occurs in a motor vehicle which is not a qualified vehicle. If the violation occurs in a qualified vehicle, the person is subject to a civil penalty of five hundred dollars. The person is subject to a five hundred dollar civil penalty on all subsequent violations which occur in any motor vehicle other than a qualified vehicle and subject to a civil penalty of one thousand dollars on all subsequent violations which occur in any qualified vehicle. 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. Failure to pay the civil assessment within ninety days after the date of the assessment or ninety days after the civil assessment becomes final pursuant to an administrative appeal, is a Class 1 misdemeanor. Any motor vehicle owned by the state, a county, or municipal corporation for the construction, repair, and maintenance of the public highways on any public highway is not subject to this section. Any intercity bus as defined by 26 U.S.C. §6427(b) is not subject to this section with regards to any dyed diesel fuel purchased in another state and imported in the engine fuel supply tank of the bus. Any fuel purchased in this state for use in an intercity bus shall be taxed and undyed. Any motor vehicle owned by the federal government is not subject to this section.
Source:
SL 1995, ch 71, §182; SL 1996, ch 90, §44; SL 1999, ch 58, §48; SL 2004, ch 98, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-186 - Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.

10-47B-186. Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.
Any person who fails to provide, inspect, or maintain in the person's records bills-of-lading, diversion tickets, or drop load tickets as required by this chapter or fails to provide, inspect, or maintain bills-of-lading and diversion tickets that indicate South Dakota as the destination state may be subject to an assessment by the department of up to twice the tax rate on all fuel involved.
Source:
SL 1995, ch 71, §183.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-188 - State officials authorized to withdraw fuel for testing.

10-47B-188. State officials authorized to withdraw fuel for testing.
Authorized personnel of the department, the Internal Revenue Service, the Highway Patrol, and local law enforcement agencies may withdraw fuel from motor vehicles, machinery, equipment, and storage facilities in quantities sufficient to test for purposes of enforcing the provisions of this chapter.
Source:
SL 1995, ch 71, §185; SL 2003, ch 272, §§20, 121.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-189 - Refusal to allow inspection as misdemeanor.

10-47B-189. Refusal to allow inspection as misdemeanor.
Any person who refuses to allow an inspection of equipment or fuel authorized by this chapter is guilty of a Class 2 misdemeanor.
Source:
SL 1996, ch 90, §42.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-190 - Electronic filing of returns and reports and electronic transfer of funds required—Exception.

10-47B-190. Electronic filing of returns and reports and electronic transfer of funds required--Exception .
Any entity who holds a license issued pursuant to this chapter or any entity subject to the provisions of this chapter shall file returns or reports by electronic means with the department and shall remit tax by electronic transfer to the department unless the secretary permits an entity to file returns or reports by nonelectronic means and permits an entity to remit tax by nonelectronic means. If the day the return or report is due falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. All tax required to be remitted is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed.
If the secretary permits any entity to file returns or reports by nonelectronic means, permits any entity to remit tax by nonelectronic means, or both, any return, report, or remittance which is required to be filed is timely filed if mailed, postage prepaid, on or before the due date for the particular reporting period, and is received by the department. The return or report to be filed shall be on forms prescribed and furnished by the department. If the day the return, report, or remittance is due falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day on which the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.
Source:
SL 2012, ch 73, §1; SL 2013, ch 60, §31; SL 2017, ch 65, §36.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-191 - Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.

10-47B-191. Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.
This section applies to any fuel that is not specifically taxed by this chapter that is used to propel a motor vehicle on the highways of this state. For the purposes of this section, fuel means any solid, liquid, or gas, or any combination thereof, that is consumed by the motor vehicle to propel the motor vehicle on the highways of this state that is not otherwise taxed by this chapter.
A fuel excise tax is imposed on all fuel as defined by this section. The fuel excise tax is imposed at the equivalent rate of $.22 per 116,090 BTU of energy of the fuel, which is the equivalent energy of a gallon of gasoline. The owner or operator of the motor vehicle shall remit the tax imposed by this section.
The owner or operator of the motor vehicle shall report to the department the type of fuel used to propel the motor vehicle, the amount of fuel used to propel the motor vehicle, the miles driven by the motor vehicle, and any other information that the secretary may require. The report shall be on a form provided by the department and shall be filed on a monthly basis by electronic means on an electronic reporting system furnished by the department. The report required by this section shall be filed with respect to information for the preceding monthly period by electronic means on or before the twentieth day of the month following each monthly period.
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. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that 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 2014, ch 64, §13; SL 2017, ch 65, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-1 - Definition of terms.

10-50-1. Definition of terms.
Terms used in this chapter mean:
(1)"Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to §10-50-9;
(2)"Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;
(3)"Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;
(4)"Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;
(5)"Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;
(6)"Sale" or "sell," shall include or apply to gifts, exchanges, and barter;
(7)"Secretary," the secretary of revenue;
(8)"Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.
Source:
SDC 1939, §57.3901; SL 1951, ch 452, §1; SL 1970, ch 78, §1; SL 1973, ch 2, §278; SL 1994, ch 351, §27; SL 1995, ch 72, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 82, §1; SL 2009, ch 58, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-2 - Number of cigarettes in package.

10-50-2. Number of cigarettes in package.
All cigarettes sold in this state shall be put up in packages containing twenty or twenty-five cigarettes each except for those cigarettes offered by manufacturers for gratis distribution as samples. Manufacturers, through their sales representatives or agents, may distribute, within the state, sample cigarettes in any package size or quantity.
Source:
SL 1937, ch 243, §5; SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1984, ch 101, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-3 - Tax imposed on cigarettes held for sale--Rates of tax.

10-50-3. Tax imposed on cigarettes held for sale--Rates of tax.
A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person:
Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.
Class B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette.
Source:
SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1969, ch 271, §1; SL 1979, ch 90, §1; SL 1981, ch 114, §1; SL 1985, ch 97; SL 1995, ch 72, §1; SL 2003, ch 72, §1; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-4 - Stamps affixed to evidence tax payment--Samples excepted.

10-50-4. Stamps affixed to evidence tax payment--Samples excepted.
The payment of the tax imposed by §10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to sample packages if the manufacturer of the cigarette reports and pays the tax directly to the state tax authority.
Source:
SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1984, ch 101, §2; SL 1995, ch 72, §6; SL 2003, ch 272, §82; SL 2007, ch 66, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-5 - Denominations of stamps--Fractional parts of cent.

10-50-5. Denominations of stamps--Fractional parts of cent.
No stamps evidencing payment of the tax prescribed in §10-50-3 shall be in a denomination of less than one cent and whenever the tax at the rate therein prescribed shall be a specified amount plus a fractional part of one cent, the package or carton shall be stamped for the next full cent, provided, that whenever the tax at the rate therein prescribed shall amount to twelve cents the package or carton shall be stamped for the exact amount of twelve cents.
Source:
SDC 1939, §57.3905 as added by SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1969, ch 271, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-6 - Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.

10-50-6. Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
Any cigarette on which a tax has been paid, the payment being evidenced by the affixing of the stamp, is not subject to a further tax under this chapter. However, any person, who possesses two thousand or more cigarettes that do not bear a tax stamp indicating that the South Dakota cigarette tax has been paid, shall pay the tax imposed pursuant to §10-50-3 plus a penalty equal to ten percent of the total tax due.
Source:
SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 2000, ch 64, §1; SL 2007, ch 66, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-7 - Transactions constitutionally exempt from taxation.

10-50-7. Transactions constitutionally exempt from taxation.
Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States.
Source:
SL 1937, ch 243, §5; SDC 1939, §57.3905; SL 1949, ch 422, §1; SL 1951, ch 452, §3; SL 1955, ch 416; SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-8 - Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.

10-50-8. Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
The impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes or tobacco products in this state and when said tax is paid by any other person such payment shall be considered as an advance payment and shall thereafter be added to the price of the cigarettes or tobacco products and recovered from the ultimate consumer or user. In making a sale of cigarettes or tobacco products in this state a distributor may separately state and show upon the invoice covering such sale the amount of tax on the cigarettes or tobacco products sold. The provisions of this section shall in no way affect the method of collection of such tax on cigarettes as now provided by existing law.
Source:
SDC 1939, §57.3905 as added by SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1970, ch 78, §2; SL 1995, ch 72, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-9 - License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.

10-50-9. License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
Each person, except a retailer, engaging in the business of selling cigarettes or tobacco products in this state, including any distributor or wholesaler, shall secure a license therefore from the secretary of revenue. A separate application and license is required for each wholesale outlet if a person owns or controls more than one place of business dealing in cigarettes or tobacco products. Each person selling cigarettes or tobacco products at retail shall register with the Department of Revenue. A separate registration is required for each retail outlet operated within the state. No fee may be charged for this registration.
Any person, except a retailer, who sells, offers for sale, or possesses with intent to sell, any cigarettes or tobacco products, without a license or registration commits a petty offense.
Source:
SDC 1939, §§57.3903, 57.9932; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 1982, ch 86, §73; SL 1995, ch 72, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 64, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-10 - Contents of application for license.

10-50-10. Contents of application for license.
Such license shall be issued by the secretary of revenue on application, stating, on forms prescribed by the secretary, the name and address of the applicant, the address of the place of business at which it is proposed to engage in such business, the type of business, and such other information as the secretary may require for the proper administration of this chapter.
Source:
SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-11 - Fee for distributor or wholesaler license--Reduced fee for part of year.

10-50-11. Fee for distributor or wholesaler license--Reduced fee for part of year.
Each application for a distributor or wholesaler license shall be accompanied by a fee of one hundred fifty dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of January in any year, then the fee for a license during the remainder of the fiscal year is one-half the amount set forth in this section.
Source:
SL 1937, ch 243, §2; SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 1966, ch 157, §14; SL 1970, ch 78, §3; SL 1995, ch 72, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-12 - Display of license--Duration--Return of license on revocation.

10-50-12. Display of license--Duration--Return of license on revocation.
Each license so issued shall be prominently displayed on the premises covered by the license. Each license shall be valid until the first day of July subsequent to the date of issuance of such license unless sooner revoked by the secretary of revenue pursuant to the provisions of this chapter, in which case the holder of the license shall immediately return it to the secretary of revenue.
Source:
SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-13 - Transfer of license to different location or person--Contents of application for transfer.

10-50-13. Transfer of license to different location or person--Contents of application for transfer.
Any license granted under this chapter may be transferred to a new location or to another person. If the transfer is to another person, the licensee shall show in writing, under oath, that the licensee has made a bulk sale of the business operated under the license. The transferee shall make an application exactly as if an original applicant, setting forth therein that the transferee is the bulk sale purchaser of the business operated under the license and requesting that the license be transferred to him or her. If the transfer is to a new location, the licensee shall make application showing all the relevant facts as to the new location. The application shall take the same course and be acted upon as if an original application.
Source:
SDC 1939, §57.3903 as added by SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 2007, ch 64, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-14 - Annual renewal of license--Fee.

10-50-14. Annual renewal of license--Fee.
The holder of each license may, annually, before the expiration date of the license then held by him, renew his license for a further period of one year, on application accompanied by a fee in the amount as prescribed in §10-50-11.
Source:
SL 1937, ch 243, §3; SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415.