Repealed by SL 2013, ch 59 , § 4

10-47B-34 Percentage allowed to be retained to off-set administrative expenses of timely reporting. 10-47B-35 Distribution of amount retained for administrative expenses. 10-47B-36 Retention of administrative expenses not allowed for late reporting or remittance of tax. 10-47B-37 Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user. 10-47B-38 Amount importer allowed to retain for timely remittance. 10-47B-39 Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location. 10-47B-40 Percent of remitted tax liquid petroleum vendor allowed to retain. 10-47B-41 Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax. 10-47B-42 Required taxes belong to state. 10-47B-43 Preparation and delivery of bill-of-lading setting out fuel destination. 10-47B-44 Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required. 10-47B-45 Required documentation for importing motor fuel or special fuel. 10-47B-46 Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel. 10-47B-47 Required time period for retention of shipping papers by receiver of fuel. 10-47B-48 Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance. 10-47B-49 Circumstances requiring issuance of diversion ticket. 10-47B-50 Issuance of drop load ticket--Copy of ticket. 10-47B-51 Reliance on transporter's intended destination state--Joint and several liability for fuel tax. 10-47B-52 Exemptions for bulk plant operator delivering fuel into tank wagon. 10-47B-53 Information required on bill-of-lading. 10-47B-54 Information required on diversion ticket. 10-47B-55 Information required on drop load ticket. 10-47B-56 Supplier's license required. 10-47B-57 Application for out-of-state supplier's license. 10-47B-58 Terminal operator's license required. 10-47B-59 Exporter's license required--Licensure in destination state required. 10-47B-60 Transporter's license required. 10-47B-61 Importer's license required. 10-47B-62 Blender's license required. 10-47B-63 Liquid petroleum gas vendor's license required. 10-47B-64 Compressed natural gas vendor's license required. 10-47B-64.5 Liquid natural gas vendor's license required. 10-47B-65 Marketer license for wholesale distributor or retail dealer. 10-47B-66 Liquid petroleum gas user's license required. 10-47B-67 Ethanol producer's license required. 10-47B-67.1 Biodiesel producer's license required. 10-47B-67.2 Methanol producer's license required. 10-47B-68 Bulk plant operator's license required. 10-47B-68.1 Ethanol broker's license required. 10-47B-69 Highway contractor fuel tax license required. 10-47B-70 Refund claimant license required. 10-47B-71 Information required on license form. 10-47B-72 Renewal of licenses. 10-47B-73 Reasons for refusal to issue license. 10-47B-74 Fuel license application process. 10-47B-75 Revocation and cancellation of license or permit--Hearing--Notice. 10-47B-76 Cancellation of license by written request. 10-47B-77 Cessation of business--Notice to secretary--Reports and payments due. 10-47B-78 Cancellation of license for non-activity--Request for hearing. 10-47B-79 Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner. 10-47B-80 Filing security concurrently with license application. 10-47B-81 Bond requirements. 10-47B-82 Form of security other than bond. 10-47B-83 Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing. 10-47B-84 Determining amount of increased security. 10-47B-85 Release of surety on a bond--Written request for release--Replacement bond or security--Cancellation of license for failure to file new bond or security. 10-47B-86 Cancellation of bond. 10-47B-87 Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail. 10-47B-88 Decrease in bond amount, or waiver of bond, upon demonstration of financial condition. 10-47B-89 Display of license at place of business. 10-47B-90 Surrender of license upon discontinuance of business. 10-47B-91 Monthly report by supplier--Information required. 10-47B-92 Time for filing supplier's report. 10-47B-93 Necessary information reported by supplier. 10-47B-94 All fuel destined for South Dakota to be reported monthly by out-of-state supplier. 10-47B-95 Monthly report required from importer. 10-47B-96 Time for filing importer's report. 10-47B-97 Necessary information reported by importer. 10-47B-98 Monthly report required from terminal operator. 10-47B-99 Time for filing terminal operator's report. 10-47B-100 Necessary information reported by terminal operator. 10-47B-101 Monthly report required from bulk plant operator. 10-47B-102 Time for filing bulk plant operator's report. 10-47B-103 Necessary information to be reported by bulk plant operator. 10-47B-104 Monthly report required from exporter. 10-47B-105 Time for filing exporter's report. 10-47B-106 Necessary information reported by exporter. 10-47B-107 Monthly report required from transporter. 10-47B-108 Time for filing transporter's report--Request for specific information. 10-47B-109 Penalty for transporter's failure to report--Hearing. 10-47B-110 Waiver of certain reporting requirements. 10-47B-111 Monthly report required from blender. 10-47B-112 Time for filing blender's report. 10-47B-113 Necessary information reported by blender. 10-47B-114 Quarterly report required from highway contractor. 10-47B-114.1 Time for filing highway contractor's report. 10-47B-115 Necessary information reported by highway contractor. 10-47B-115.1 Monthly report required from ethanol producer. 10-47B-115.2 Time for filing ethanol producer's report. 10-47B-115.3 Necessary information reported by ethanol producer. 10-47B-115.4 Monthly report required from ethanol broker. 10-47B-115.5 Time for filing ethanol broker's report. 10-47B-115.6 Necessary information reported by ethanol broker. 10-47B-115.7 Monthly report required from methanol producer. 10-47B-115.8 Time for filing methanol producer's report. 10-47B-115.9 Necessary information reported by methanol producer. 10-47B-115.10 Monthly report required from biodiesel producer. 10-47B-115.11 Time for filing biodiesel producer's report. 10-47B-115.12 Necessary information reported by biodiesel producer. 10-47B-116 Final report by licensee. 10-47B-117 Aggregate reporting. 10-47B-118 Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty. 10-47B-119