reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-112 - Time for filing blender's report.

10-47B-112. Time for filing blender's report.
Any report required by §10-47B-111 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, §112; SL 2011, ch 64, §14; SL 2013, ch 60, §18; SL 2017, ch 65, §28.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-113 - Necessary information reported by blender.

10-47B-113. Necessary information reported by blender.
The blender report required pursuant to §10-47B-111 shall contain the following information, if deemed necessary by the secretary:
(1)The number of gallons of any substances blended with motor fuel or special fuel;
(2)A schedule of the names and addresses of all sales of blends in quantities of twenty-five gallons or more;
(3)The number of gallons of biodiesel, the number of gallons of biodiesel blend, and the number of gallons of special fuel used to make a biodiesel blend; and
(4)The number of gallons of unblended biodiesel sold, including the tax exempt sales made to licensed blenders, to licensed suppliers for resale, and to licensed exports for export to a state for which the exporter is specifically licensed to export.
Source:
SL 1995, ch 71, §113; SL 2009, ch 55, §27; SL 2009, ch 56, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-114 - Quarterly report required from highway contractor.

10-47B-114. Quarterly report required from highway contractor.
For the purpose of determining the amount of motor fuel, liquid petroleum gas, and special fuel tax due, each highway contractor shall file with the department a report on a quarterly basis by electronic means on an electronic reporting system furnished by the department. The secretary shall approve the final payment of each project or contract. In addition to the information required pursuant to §10-47B-115, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due. If the highway contractor is also licensed as an importer or exporter, the importer and exporter information may be reported on a quarterly basis with the highway contractor report.
Source:
SL 1995, ch 71, §114; SL 1996, ch 90, §31; SL 2013, ch 60, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-114.1 - Time for filing highway contractor's report.

10-47B-114.1. Time for filing highway contractor's report.
Any report required by §10-47B-114 shall be filed with respect to information for the preceding quarter by electronic means on or before the twentieth day of the month following each quarterly period.
Source:
SL 1996, ch 90, §32; SL 2011, ch 64, §15; SL 2013, ch 60, §20; SL 2017, ch 65, §29.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115 - Necessary information reported by highway contractor.

10-47B-115. Necessary information reported by highway contractor.
The highway contractor shall report pursuant to §10-47B-114, if deemed necessary by the secretary:
(1)The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;
(2)All fuel used in self-propelled motor vehicle and equipment within the right-of-way;
(3)All fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.
Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.
Source:
SL 1995, ch 71, §115.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.1 - Monthly report required from ethanol producer.

10-47B-115.1. Monthly report required from ethanol producer.
For the purpose of determining the amount of motor fuel tax due, each ethanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-115.3, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source:
SL 2010, ch 66, §16; SL 2013, ch 60, §21.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.2 - Time for filing ethanol producer's report.

10-47B-115.2. Time for filing ethanol producer's report.
Any report required by §10-47B-115.1 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source:
SL 2010, ch 66, §17; SL 2011, ch 64, §16; SL 2013, ch 60, §22; SL 2017, ch 65, §30.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.3 - Necessary information reported by ethanol producer.

10-47B-115.3. Necessary information reported by ethanol producer.
The ethanol producer shall report pursuant to §10-47B-115.1, if deemed necessary by the secretary:
(1)All ethyl alcohol sold to a licensed exporter for export or to a licensed ethanol broker;
(2)All ethyl alcohol sold with fuel tax due; and
(3)Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.
Source:
SL 2010, ch 66, §18.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.4 - Monthly report required from ethanol broker.

10-47B-115.4. Monthly report required from ethanol broker.
For the purpose of determining the amount of motor fuel tax due, each ethanol broker shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-115.6, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source:
SL 2010, ch 66, §19; SL 2013, ch 60, §23.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.5 - Time for filing ethanol broker's report.

10-47B-115.5. Time for filing ethanol broker's report.
Any report required by §10-47B-115.4 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source:
SL 2010, ch 66, §20; SL 2011, ch 64, §17; SL 2013, ch 60, §24; SL 2017, ch 65, §31.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.6 - Necessary information reported by ethanol broker.

10-47B-115.6. Necessary information reported by ethanol broker.
The ethanol broker shall report pursuant to §10-47B-115.4, if deemed necessary by the secretary:
(1)All ethyl alcohol sold to a licensed exporter for export;
(2)All ethyl alcohol sold with fuel tax due; and
(3)Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.
Source:
SL 2010, ch 66, §21.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.7 - Monthly report required from methanol producer.

10-47B-115.7. Monthly report required from methanol producer.
For the purpose of determining the amount of motor fuel tax due, each methanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-115.9, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source:
SL 2013, ch 60, §32.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.8 - Time for filing methanol producer's report.

10-47B-115.8. Time for filing methanol producer's report.
Any report required by §10-47B-115.7 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source:
SL 2013, ch 60, §33; SL 2017, ch 65, §32.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.9 - Necessary information reported by methanol producer.

10-47B-115.9. Necessary information reported by methanol producer.
The methanol producer shall report pursuant to §10-47B-115.7, if deemed necessary by the secretary:
(1)All methyl alcohol sold to a licensed exporter for export;
(2)All methyl alcohol sold with fuel tax due; and
(3)Copies of all bills of lading issued by the methanol producer for methyl alcohol produced by the methanol producer's plant.
Source:
SL 2013, ch 60, §34.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.10 - Monthly report required from biodiesel producer.

10-47B-115.10. Monthly report required from biodiesel producer.
For the purpose of determining the amount of motor fuel tax due, each biodiesel producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §10-47B-115.12, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source:
SL 2013, ch 60, §35.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.11 - Time for filing biodiesel producer's report.

10-47B-115.11. Time for filing biodiesel producer's report.
Any report required by §10-47B-115.10 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.
Source:
SL 2013, ch 60, §36; SL 2017, ch 65, §33.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-115.12 - Necessary information reported by biodiesel producer.

10-47B-115.12. Necessary information reported by biodiesel producer.
The biodiesel producer shall report pursuant to §10-47B-115.10, if deemed necessary by the secretary:
(1)All biodiesel sold to a licensed exporter for export;
(2)All biodiesel sold with fuel tax due; and
(3)Copies of all bills of lading issued by the biodiesel producer for biodiesel produced by the biodiesel producer's plant.
Source:
SL 2013, ch 60, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-116 - Final report by licensee.

10-47B-116. Final report by licensee.
A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.
Source:
SL 1995, ch 71, §116.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-117 - Aggregate reporting.

10-47B-117. Aggregate reporting.
The department may aggregate the information required in any of the reports required by this chapter into one or more composite or modified reports in order to avoid duplicate reporting.
Source:
SL 1995, ch 71, §117.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-118 - Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.

10-47B-118. Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.
No person may import, sell, use, deliver, or store in this state motor fuel or special fuel in bulk as to which dye has not been added in accordance with this chapter, or as to which the tax imposed by this chapter has not been paid unless specifically exempted by this chapter. A violation of this section may result in an assessment by the secretary of not more than twice the tax rate imposed by this chapter.
Source:
SL 1995, ch 71, §118.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-119.2 - Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.

10-47B-119.2. Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.
Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel.
Source:
SL 2006, ch 59, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.

10-47B-120. Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.
Source:
SL 1995, ch 71, §120; SL 2010, ch 66, §22.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-120.1 - Tax refund for methanol used to produce biodiesel.

10-47B-120.1. Tax refund for methanol used to produce biodiesel.
A biodiesel producer may apply for and obtain a refund of fuel taxes paid to this state for methanol used to produce biodiesel.
Source:
SL 2009, ch 56, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-121 - Tax report credit available to blender--No refund.

10-47B-121. Tax report credit available to blender--No refund.
A licensed blender may apply for and obtain a tax report credit in accordance with the provisions of §10-47B-133. No refund to a blender is authorized.
Source:
SL 1995, ch 71, §121.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-121.1 - Tax report credit allowed to blender for special fuel blended with biodiesel.

10-47B-121.1. Tax report credit allowed to blender for special fuel blended with biodiesel.
A tax report credit for special fuel blended with biodiesel to create biodiesel blend shall be allowed to the licensed blender who performs the blending activity. The tax report credit shall be granted on a per gallon basis in the amount that the rate for special fuel exceeds the rate for biodiesel blend. The credit shall be used to off-set any tax liability resulting from the blending of previously untaxed biodiesel.
This credit is extended only for special fuel which is blended with biodiesel and for no other fuel product. The further blending of additional fuel products with a motor fuel, special fuel, or biodiesel blend as defined under this chapter shall cause this credit to be cancelled and the blended product shall be taxed at the rate of tax for motor fuel and special fuel provided for in §10-47B-4.
Source:
SL 2009, ch 56, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-122 - Tax refund to dealer for sale of fuel to approved tribal Indian school.

10-47B-122. Tax refund to dealer for sale of fuel to approved tribal Indian school.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.
Source:
SL 1995, ch 71, §122.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-123 - Tax refund to dealer for lost fuel.

10-47B-123. Tax refund to dealer for lost fuel.
A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in §10-47B-137 if all the conditions of that section are met.
Source:
SL 1995, ch 71, §123.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-124 - Tax refund to retail dealer on fuel sold to federal government or defense supply center.

10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption.
Source:
SL 1995, ch 71, §124.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-125 - Tax refund available to licensed exporter.

10-47B-125. Tax refund available to licensed exporter.
A licensed exporter may apply for and obtain a refund for taxes paid to this state on motor fuel and undyed special fuel under the following conditions:
(1)Fuel which was loaded at a bulk plant in this state and exported to another state or country for which the exporter was specifically licensed and for which a bill of lading or diversion ticket was issued indicating a destination state other than South Dakota, and the fuel was reported to the export state;
(2)Fuel that is loaded at a terminal in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state;
(3)Fuel that is withdrawn from an out-of-state terminal, and purchased from a licensed out-of-state supplier, with a South Dakota destination, and is then diverted to another state; and
(4)Ethyl alcohol loaded at an ethanol producer's plant in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state.
The claimant shall submit a copy of the original bill of lading, and a copy of the diversion ticket.
Source:
SL 1995, ch 71, §125; SL 1999, ch 58, §41; SL 2010, ch 66, §23; SL 2013, ch 59, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-126 - Credit for taxes paid on fuel acquired by importer from out-of-state supplier.

10-47B-126. Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out-of-state supplier for which the terminal operator issued a bill-of-lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill-of-lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.
Source:
SL 1995, ch 71, §126.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-128 - Circumstances allowing tax refund for undyed special fuel used as heating oil.

10-47B-128. Circumstances allowing tax refund for undyed special fuel used as heating oil.
Any consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used as heating oil if no dyed heating oil is available from the retail dealer. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer had tried to obtain dyed heating oil from the dealer's regular sources but was unable to obtain the fuel because no dyed heating fuel was available.
Source:
SL 1995, ch 71, §128.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-129 - Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce.

10-47B-129. Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce.
Any person who has exported motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, in the engine fuel supply tank of a qualified motor vehicle engaged in interstate commerce upon which tax has been paid to this state shall be given a credit for the amount of fuel as calculated by the provisions of the interstate user license, an interstate compact, or reciprocal agreement under which the person is licensed or governed. The credit shall be paid to the jurisdictions in which the person has accrued a fuel tax liability under the provisions of an interstate compact or reciprocal agreement. If no liability exists, the credit shall be refunded to the person.
Source: SL 1995, ch 71, §129; SL 2023, ch 34, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-130 - Credit for taxes mistakenly paid--Refund.

10-47B-130. Credit for taxes mistakenly paid--Refund.
Any person who holds a license in accordance with the provisions of this chapter, may apply for and obtain a credit of fuel tax paid to this state, if the person mistakenly paid tax to this state that was not due. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall amend any report filed on which the mistake occurred and submit a sworn affidavit of the person explaining the facts involved in the mistake before a credit is granted.
Source:
SL 1995, ch 71, §130.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

10-47B-131. Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on undyed special fuel, delivered into a motor carrier refrigeration unit which is not attached to engine fuel supply tank of the vehicle. The claim shall indicate the sales tax due on the sales transactions. The claim shall be supported by sales invoices which have "reefer" noted on them and state the amount of sales tax due on the sale.
Source:
SL 1995, ch 71, §131; SL 1996, ch 90, §33.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-131.1 - Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.

10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.
Source:
SL 1996, ch 90, §35.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-131.2 - Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.

10-47B-131.2. Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.
A consumer of motor fuel or undyed special fuel may apply for and obtain a refund of fuel taxes imposed and paid to this state, if a state or federal court of final appeals finds that taxation of the purchase or use of the fuel is preempted by federal law or unconstitutional. If applicable, the claim shall be supported by fuel purchase invoices, odometer readings, log books and calculated on an average mile per gallon basis.
Source:
SL 1996, ch 90, §36.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-131.3 - Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.

10-47B-131.3. Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.
Source:
SL 2008, ch 56, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-132 - Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

10-47B-132. Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.
Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:
(1)The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;
(2)The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;
(3)The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and
(4)The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.
No interest may be paid to a claimant applying for a refund under this section.
Source:
SL 1995, ch 71, §131A; SL 1996, ch 90, §34; SL 2021, ch 51, § 1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-133 - Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.

10-47B-133. Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
Any licensed supplier or out-of-state supplier may apply for and obtain a refund for taxes paid to this state on any gallons of motor fuel or undyed special fuel withdrawn from a terminal at the rack and sold to a party who fails to pay the supplier or out-of-state supplier for the product and the taxes owed to this state. Application for this refund shall be made within sixty days of the occurrence of the delinquency. Upon application, all unpaid taxes of the delinquent party become due and owing. The application for refund may include all taxes credited to the delinquent party since the occurrence of the delinquency. To qualify for a refund, a supplier or out-of-state supplier shall supply the department sufficient evidence and testimony to enforce any tax collection action by the department. Upon application of this refund, the department may make an assessment and take collection action against the purchaser of the fuel in accordance with the provisions of chapter 10-59. The supplier or out-of-state supplier is only eligible for a refund for the taxes not paid by a customer once every three years. The supplier or out-of-state supplier is responsible for the tax on all sales that take place after the application for refund is made and are not eligible for further refunds. Upon application for a refund under this provision, a delinquent purchaser is no longer entitled to delay the payment of tax to a supplier or out-of-state supplier as set forth in §10-47B-32 for a period of three years. The department shall notify all licensed suppliers, out-of-state suppliers, and marketers that the party has been delinquent in the payment of tax and is not entitled to the delayed payment of tax as set forth in §10-47B-32 for a three-year period and that no further refunds will be paid for sales made to the party during the next three-year period. Once notified of a delinquent purchaser, no supplier, out-of-state supplier, or marketer may make a refund for tax under this section arising from a sale to the party during the three-year period.
Source:
SL 1995, ch 71, §131B; SL 1996, ch 90, §37; SL 1999, ch 58, §42.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-134 - Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.

10-47B-134. Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
Any wholesale distributor or retail dealer licensed as a marketer in this state may apply for and obtain a refund for taxes paid to this state on any gallons of motor fuel, undyed special fuel, or liquid petroleum gas sold to customers whose accounts are found to be worthless. Accounts may not be deemed to be worthless unless they have been claimed as uncollectible and deducted as an expense on the licensee's federal income tax return. Upon application of this refund, the department shall have cause and authority to make an assessment and take collection action against the purchaser of the fuel in accordance with the provisions of chapter 10-59. A refund claimant shall only be eligible for a refund for the taxes not paid by a customer once every three years. The department shall notify all licensed suppliers, out-of-state suppliers, and marketers that the party has been delinquent in the payment of tax and that no further refunds will be paid for sales made to the party during the next three-year period. To qualify for a refund a marketer shall supply the department sufficient evidence and testimony to enforce any tax collection action by the department.
Source:
SL 1995, ch 71, §131C.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-135 - No tax refund for certain uses of fuel.

10-47B-135. No tax refund for certain uses of fuel.
No refund of motor fuel or special fuel taxes paid may be made for any of the following uses of fuel:
(1)Fuel used in motor vehicles operated on the public highways of this state;
(2)Fuel used for propulsion on the highway in any vehicles, machinery, or equipment for any highway construction or maintenance work which is paid for, wholly or in part, by public moneys;
(3)Fuel used in aircraft or watercraft;
(4)Undyed special fuel used in off-road machinery or equipment;
(5)Fuel used from the engine fuel supply tank by a motor vehicle while idling. Fuel used by a motor vehicle while idling shall be included in the total amount of fuel consumed when calculating average miles per gallon; or
(6)Fuel used in any motor vehicle, recreation vehicle, or farm equipment used for nonhighway agricultural purposes or, unless otherwise provided by this chapter, used in any motor vehicle or equipment for nonhighway commercial uses.
Source:
SL 1995, ch 71, §132; SL 2011, ch 61, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-136.1 - Tax report credit for special fuel blended with biodiesel to create biodiesel blend.

10-47B-136.1. Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
A tax report credit for special fuel blended with biodiesel to create biodiesel blend shall be allowed to the licensed blender who performs the blending activity. The tax report credit shall be granted on a per gallon basis in the amount that the rate for special fuel exceeds the rate for biodiesel blend. The credit shall be used to off-set any tax liability resulting from the blending of previously untaxed biodiesel.
This credit is extended only for special fuel which is blended with biodiesel and for no other fuel product. The further blending of additional fuel products with a motor fuel, special fuel, or biodiesel blend as defined under this chapter shall cause this credit to be cancelled and the blended product shall be taxed at the rate of tax for motor fuel and special fuel provided for in §10-47B-4.
Source:
SL 2009, ch 55, §29.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-137 - Lost fuel--Requirements for tax refund.

10-47B-137. Lost fuel--Requirements for tax refund.
Any person engaged in the sale of motor fuel or special fuel and licensed in accordance with the provisions of this chapter, who has lost motor fuel or undyed special fuel, upon which fuel excise tax has been paid to this state, by leakage or theft, or a single incident of loss or destruction caused by fire, flood, tornado, wind storm, or explosion exceeding one hundred gallons, on which the fuel tax imposed by this chapter, has been paid shall be refunded the amount of tax on the lost gallons upon compliance with the following requirements:
(1)The claimant shall notify the secretary of the loss, by registered or certified mail, within ten days after the loss is discovered;
(2)Copies of police reports in cases of theft and insurance reports shall accompany all claims;
(3)Claims for refunds shall be filed with the secretary within thirty days after the loss is discovered, or the claim is thereafter barred;
(4)No claims for a refund for a loss by leakage or theft of less than five hundred gallons may be considered or allowed. Such loss is presumed to be shrinkage; and
(5)The books and records of the claimant shall be available for inspection by the department.
If a claim for refund under this section is allowed and approved by the secretary, the state auditor shall issue a warrant for the amount allowed, upon the presentation of a claim bearing the approval of the secretary.
Source:
SL 1995, ch 71, §134; SL 2013, ch 59, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-143 - Rejection of fraudulent claim.

10-47B-143. Rejection of fraudulent claim.
If upon investigation it is determined that any claim has been fraudulently presented or supported as to any item therein, either by invoices fraudulently made or altered or that any statement in the claim is willfully false in any particular, then the claim may be rejected in its entirety.
Source:
SL 1995, ch 71, §140.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-144 - Interest on refund claim not refunded within required time period.

10-47B-144. Interest on refund claim not refunded within required time period.
Interest at the rate provided for under §10-59-6 shall be paid on any refund claim amount authorized by §§10-47B-119.2 to 10-47B-131, inclusive, which has not been refunded to the claimant within sixty days of acceptance by the department during the months of January, February, or March. Claims received during any other month shall be paid within forty-five days, otherwise interest shall be paid to the claimant. No interest may be paid for refunds made to interstate fuel tax agreement licensees or licensed interstate users.
Source:
SL 1995, ch 71, §141; SL 2011, ch 61, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-145 - Rejection of tax refund claim--Assessment of tax against refund claimant.

10-47B-145. Rejection of tax refund claim--Assessment of tax against refund claimant.
The secretary may reject any claims for tax refunds which do not conform to the criteria set forth under this chapter or reject any claim which cannot be supported by the claimant's records. The secretary may also assess tax against a refund claimant if it is determined that a refund claim was improperly paid from the claim.
Source:
SL 1995, ch 71, §142; SL 1999, ch 58, §43.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-146 - Cooperation of state agencies--Information exchange with federal government and agencies of other states.

10-47B-146. Cooperation of state agencies--Information exchange with federal government and agencies of other states.
Any department and division of state government having functions connected with the control, licensing, registry, or regulation of motor vehicles or their operations shall cooperate with the department in obtaining information and data necessary to administer this chapter. In addition, the secretary may exchange information with the federal government and the enforcement, revenue, and licensing agencies of other state governments.
Source:
SL 1995, ch 71, §143.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-147 - Interstate agreements or compacts authorized--Access to instruments.

10-47B-147. Interstate agreements or compacts authorized--Access to instruments.
The secretary may enter into interstate agreements or compacts with authorized representatives of other jurisdictions to provide for the collection, auditing, and distribution of fuel taxes collected for such jurisdictions under the provisions of a signed interstate agreement or compact. In administering any interstate agreement on behalf of this state, the secretary may adopt the policies, principles, and guidelines contained within such interstate agreement. Copies of the interstate agreement or compact, procedures manual, and guidelines shall be filed within fifteen days after execution or the effective date of the instrument, whichever is the later at the Department of Revenue and made available upon request. The administrator shall provide access to the instrument to any agency administering or enforcing laws relating to vehicles.
Source:
SL 1995, ch 71, §144; SL 2003, ch 48, §1; 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 47B - Fuel Taxation › Section 10-47B-148 - Collection and distribution of tax, fee, penalty assessment, and interest assessment.

10-47B-148. Collection and distribution of tax, fee, penalty assessment, and interest assessment.
Any tax, fee, penalty assessment, and interest assessment collected under this chapter are to be deposited with the state treasurer who shall credit the amount received to the motor fuel tax fund. However, taxes collected under this chapter on behalf of other jurisdictions under the provisions of an interstate agreement are to be distributed under the provisions of that agreement.
Source:
SL 1995, ch 71, §145.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-149 - Monthly adjustment to motor fuel tax fund balance.

10-47B-149. Monthly adjustment to motor fuel tax fund balance.
At the beginning of each month, the secretary shall make adjustments to the motor fuel tax fund balance in the following manner:
(1)Each July transfer an amount to the snowmobile trails' fund equal to the product of multiplying the number of licensed snowmobiles as of July first, times one hundred twenty-five gallons, times the rate of tax provided for motor fuel under this chapter;
(2)Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the value added agriculture subfund created in chapter 1-53 one hundred thirty-five thousand dollars;
(3)Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the Department of Agriculture and Natural Resources seventy-five thousand dollars to be used for a grant to the Northern Crops Institute;
(4)Transfer to the motor fuel tax administration account two percent of the deposits made to the motor fuel tax fund during the preceding month to cover the expenses incurred in administering all motor fuel and special fuel tax laws of this state. On or about August first of each year, the preceding year's remaining motor fuel tax administration account balance, less an amount to provide cash flow within the account, shall be transferred to the state highway fund. The remaining balance is to be calculated by subtracting from the total of monthly deposits, the amount of corresponding expenses. The expense of administering the chapters relating to motor and special fuel taxation shall be paid out of appropriations made by the Legislature;
(5)Each July transfer from the amount of motor fuel tax collected from the motor fuel used for nonhighway purposes to the coordinated natural resources conservation fund five hundred thousand dollars;
(6)Each July transfer to the parks and recreation fund an amount equal to the product of multiplying the number of licensed motorized boats as of the previous December thirty-first, times one hundred forty gallons, times the rate of tax provided for motor fuels under this chapter;
(7)Each July distribute to counties and townships as provided in §10-47B-149.1 seven hundred thousand dollars;
(8)Transfer to the member jurisdictions taxes collected under the provisions of the international fuel tax agreement; and
(9)Transfer the remaining cash balance to the state highway fund.
Source: SL 1995, ch 71, §146; SL 2000, ch 62, §1; SL 2007, ch 227, §5; SL 2011, ch 61, §2; SL 2013, ch 192, §10; SL 2019, ch 235 (Ex. Ord.
19-1
), §58, eff. Apr. 14, 2019; SL 2021, ch 1 (Ex. Ord.
21-3
), § 14, eff. Apr. 19, 2021.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-149.1 - Distribution to counties and townships.

10-47B-149.1. Distribution to counties and townships.
The amount to be distributed to counties and townships pursuant to §10-47B-149 shall be distributed among the counties, pro rata, twenty-five percent according to truck registrations, twenty-five percent according to population, and fifty percent according to total road mileage. Each county shall distribute sixty percent of the amount received pursuant to this section to the county road and bridge fund and forty percent to the special highway fund to be distributed pursuant to the provisions of subdivision 32-11-4.1(2) and §32-11-6.
Source:
SL 2011, ch 61, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-149.2 - Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.

10-47B-149.2. Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.
The Legislature finds, based on historical data, that one million four hundred ten thousand dollars represents the amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses. The Legislature further finds that these funds should be utilized in a manner which benefits agriculture and the citizens of the state.
Source:
SL 2011, ch 61, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-151 - Funds from motor fuel tax used to improve boating facilities.

10-47B-151. Funds from motor fuel tax used to improve boating facilities.
The Legislature hereby finds that of all the motor fuel sold in this state on which the tax provided in this chapter, is imposed and collected and is not refunded, an amount equal to one hundred forty gallons per registered motorized boat is used to propel motorboats on the inland and surrounding waterways of this state. The Legislature hereby declares that it is the policy of this state to use the funds derived from the sale of motor fuel for such propulsion of motorboats to improve boating facilities throughout the state.
Source:
SL 1995, ch 71, §148; SL 2000, ch 62, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-153 - Improving boating facilities declared to be public purpose.

10-47B-153. Improving boating facilities declared to be public purpose.
The purposes stated in §10-47B-151, even if done in conjunction or cooperation with a private developer are declared to be public purposes. Any private developer shall be selected by the managing governmental entity through a formal request for proposal purposes.
Source:
SL 1995, ch 71, §150.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-155 - License revocation hearing--Written notice of revocation.

10-47B-155. License revocation hearing--Written notice of revocation.
If any person licensed pursuant to this chapter fails to file a report or remit the tax payment when due, the secretary may immediately schedule a license revocation hearing. Upon revocation of the license the person shall cease any business activity authorized by the license. Written notice of the secretary's action shall be given to the licensee and to all other license holders of record on the date of notification.
Source:
SL 1995, ch 71, §152.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-156 - Sworn statement in lieu of verification of report before a notary public.

10-47B-156. Sworn statement in lieu of verification of report before a notary public.
Any law of this state which requires a sworn or verified report or return to be made to the secretary by any person licensed pursuant to this chapter, is satisfied if the person required to make the report or the person's authorized officer or agent, in lieu of verification before a notary public, shall sign a statement printed or written thereon in the following form: "I declare and affirm under the penalties of perjury that this report has been examined by me, and to the best of my knowledge and belief is in all things true and correct."
Source:
SL 1995, ch 71, §153.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-157 - Record keeping required of licensee.

10-47B-157. Record keeping required of licensee.
Each person issued a license pursuant to this chapter shall keep and preserve for the current and the three preceding calendar years an accurate record of all sales receipts, disbursement records, sales/purchase invoices, bills-of-lading, diversion tickets, partial load tickets, alcohol denaturing records, monthly inventory, and weekly pump meter readings and other pertinent records and papers considered necessary for the enforcement of this chapter by the secretary, including all ledgers and checking accounts.
Source:
SL 1995, ch 71, §154.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-158 - Additional records to be kept by liquid petroleum gas user or consumer refund claimant.

10-47B-158. Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
In addition to the requirement set forth in §10-47B-157, a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off-road log books.
Source:
SL 1995, ch 71, §155; SL 1996, ch 90, §38.