Title 10 — TAXATION

The secretary shall administer this chapter and the collection of tax imposed by this chapter. Source: SL 1995, ch 71 , § 1.

For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or location of sale or …

A fuel excise tax is imposed on all motor fuel or special fuel which has been removed from a terminal in this state at the rack, or removed from an ethanol producer's plant in this state, by a licensed exporter for which the bill of lading issued for the fuel by the terminal oper…

The terminal operator shall report pursuant to § 10-47B-98 , if deemed necessary by the secretary: (1) The names and addresses of all suppliers; and (2) Copies of all bills - of - lading issued by the terminal or computer generated bill - of - lading information approved by the d…

For the purpose of determining the amount of motor fuel and special fuel tax due, each bulk plant operator shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pu…

Any report required by § 10-47B-101 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71 , § 102; SL 2011, ch 64 , § 11; SL 2013, ch 60 , §…

The bulk plant operator shall report pursuant to § 10-47B-101 , if deemed necessary by the secretary: (1) All motor fuel and special fuel received into storage; and (2) Copies of all bills - of - lading issued by the bulk plant for motor fuel or special fuel withdrawn from storag…

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required purs…

Any report required by § 10-47B-104 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. Source: SL 1995, ch 71 , § 105; SL 2011, ch 64 , § 12; SL 2013, ch 60 , §…

The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary: (1) The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state; (2) The motor …

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed transporter shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. The department may require the reporting …

Any report required by § 10-47B-107 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period. The secretary may also request specific information regarding shipments o…

If a transporter fails to provide the information required by §§ 10-47B-107 and 10-47B-108 , the person is subject to a civil penalty of one thousand dollars for each violation. If the person believes that the assessment arose from a mistake of fact or error of law, the person ma…

A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at t…

Any report required by §§ 10-47B-101 , 10-47B-102 , 10-47B-107 , and 10-47B-108 are for information purposes only and the secretary may waive the filing of the report if the report is unnecessary for the proper administration of this chapter. Source: SL 1995, ch 71 , § 110; SL 20…

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed blender shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursu…

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 , §…

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 blend…

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 sec…

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; S…

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 mot…

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-1…

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…

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.

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 b…

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 , …

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 i…

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…

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 , …

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 …

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-…

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.

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 produce…

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 m…

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.

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…

10-47B-119.1

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-120 Tax refund for gasoline and natural gasoline used to denature ethyl alcohol. 10-47B-120.1 Tax refund for methanol used to produce biodiesel. 10-47B-121 …

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.

A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in §

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.

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.

A licensed blender may apply for and obtain a tax report credit in accordance with the provisions of §

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…

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. S…

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 7…

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.

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 spe…

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 div…

10-47B-128 Circumstances allowing tax refund for undyed special fuel used as heating oil. 10-47B-129 Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce. 10-47B-130 Credit for taxes mistakenly paid--Refund. 10-47B-131 Tax refund to dealer…