Title 10 — TAXATION

The secretary shall ascertain the number of gallons of motor fuel and special fuel purchased, imported, received, or distributed each month in South Dakota for use in airplanes and aircraft and shall transfer the taxes collected thereon to the state aeronautics fund. Source: SL 1…

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 inlan…

The secretary shall transfer to the parks and recreation fund an amount as provided by subdivision 10-47B-149(5) for the following purposes: the treatment of water; the control of pollution; and the acquisition, construction, and maintenance of facilities, including landings, har…

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 199…

10-47B-155 License revocation hearing--Written notice of revocation. 10-47B-156 Sworn statement in lieu of verification of report before a notary public. 10-47B-157 Record keeping required of licensee. 10-47B-158 Additional records to be kept by liquid petroleum gas user or consu…

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. Wr…

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 befor…

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 ticke…

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 summari…

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 co…

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; o…

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 r…

Source: SL 1995, ch 71 , § 159; SL 1996, ch 47 , § 18; SL 1998, ch 72 , § 1; SL 2002, ch 66 , § 1; SL 2002, ch 170 , § 2; SL 2003, ch 70 , § 1; SL 2011, ch 62 , § 1; SL 2012, ch 71 , § 3; SL 2013, ch 61 , § 1; SL 2018, ch 124 , §§ 10, 12.

Source: SL 1995, ch 71 , § 160; SL 2018, ch 124 , §§ 10, 12.

Source: SL 1995, ch 71 , § 161; SL 2002, ch 170 , § 3; SL 2011, ch 62 , § 4; SL 2018, ch 124 , §§ 10, 12.

There is hereby established the ethanol infrastructure incentive fund to receive funds pursuant to §

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…

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.

Source: SL 1995, ch 71 , § 162; SL 1998, ch 72 , § 2; SL 2018, ch 124 , §§ 11, 12.

The term does not include kerosene; (15) "Gallon," for purposes of fuel taxation, a United States gallon measured on a gross volume basis. Temperature adjusted or net gallons of measurement are not acceptable as units of measurement for taxation purposes unless used for the calcu…

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 …

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 re…

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 , §…

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…

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 …

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.

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.

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 fu…

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 li…

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 shal…

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 a…

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 ga…

10-47B-177 Information required in interstate fuel user's report. 10-47B-178 Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records. 10-47B-179 Calculating tax liability of interstate fuel user when user's records…

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 …

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 a…

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 red…

10-47B-19 Exemptions from fuel excise tax. 10-47B-20 Dye added to exempted special fuel. 10-47B-21 Remittance of excise tax on fuels imposed by §

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 require…

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 demonstra…

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 …

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…

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 doll…

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-186 Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets. …

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 q…

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…

Any person who: (1) Makes any false or fraudulent return or report in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class …

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 provisio…

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.

The following are exempt from fuel excise tax imposed by this chapter: (1) Motor fuel or undyed special fuel removed from a terminal in this state at the rack by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machiner…

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 a…