Title 10 — TAXATION

Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site operated within this state. Source: SL 1995, ch 71 , § 58; SL 2013, ch 59 , § 7.

Any person acting in this state as an exporter shall first obtain an exporter's license. However, to obtain a license to export motor fuel or special fuel from South Dakota to another specified state, a person shall be licensed either to collect and remit fuel taxes or be license…

A fuel excise tax is imposed on all motor fuel or special fuel, except unblended biodiesel, imported into this state in the bulk cargo area of any motor vehicle, vessel rail car, or trailer by any means other than through a terminal located in this state, upon its entry into this…

Any person acting in this state as a transporter shall be licensed as a transporter. Source: SL 1995, ch 71 , § 60; SL 1996, ch 90 , § 21; SL 1999, ch 58 , § 23.

Any person acting in this state as an importer shall be licensed as an importer. Source: SL 1995, ch 71 , § 61; SL 1999, ch 58 , § 24.

Any person acting in this state as a blender shall be licensed as a blender. Source: SL 1995, ch 71 , § 62; SL 1999, ch 58 , § 25.

Any person acting in this state as a liquid petroleum gas vendor shall be licensed as a liquid petroleum gas vendor. Source: SL 1995, ch 71 , § 63; SL 1999, ch 58 , § 26.

Any person acting in this state as a compressed natural gas vendor shall be licensed as a compressed natural gas vendor. Source: SL 1995, ch 71 , § 64; SL 1999, ch 58 , § 27.

Any person acting in this state as a liquid natural gas vendor shall be licensed as a liquid natural gas vendor. Source: SL 2014, ch 64 , § 10.

Any person who is acting in this state as a wholesale distributor or retail dealer shall be licensed as a marketer. A separate license shall be obtained and maintained for each business location within this state. Source: SL 1995, ch 71 , § 65; SL 1999, ch 58 , § 28.

Any person acting in this state as a liquid petroleum gas user shall be licensed as a liquid petroleum gas user. Source: SL 1995, ch 71 , § 66; SL 1999, ch 58 , § 29.

Any person who is engaged in the production of ethanol in this state shall be licensed as an ethanol producer. Source: SL 1995, ch 71 , § 67; SL 1999, ch 58 , § 30; SL 2013, ch 59 , § 8.

Any person who is engaged in the production of biodiesel in this state shall be licensed as a biodiesel producer. Source: SL 2009, ch 56 , § 1; SL 2013, ch 59 , § 9.

Any person who is engaged in the production of methanol in this state shall be licensed as a methanol producer. Source: SL 2009, ch 55 , § 26; SL 2013, ch 59 , § 10.

Any person in this state who operates a bulk plant as defined by this chapter shall first obtain a bulk plant operator's license for each bulk plant. Source: SL 1995, ch 71 , § 68; SL 1999, ch 58 , § 31; SL 2013, ch 59 , § 11.

Any person acting in this state as an ethanol broker shall be licensed as an ethanol broker. Source: SL 2010, ch 66 , § 15.

Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contr…

A fuel excise tax is imposed on all motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, used in this state in the engine fuel supply tank of qualified mo…

Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128 , 10-47B-132 , 10-47B-114 , and 10-47B-114.1 shall be licensed as a refund claimant. Source: SL 1995, ch 71 , § 70; SL 1996, ch 90 , § 23.

Each application for a license under §§ 10-47B-56 to 10-47B-70 , inclusive, or interstate fuel tax agreement license shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the following information: (1) The…

All licenses issued pursuant to this chapter, except refund licenses, may, at the discretion of the department, be renewed on an annual basis. Source: SL 1995, ch 71 , § 72; SL 1996, ch 90 , § 24; SL 1999, ch 58 , § 34.

The secretary may refuse to issue or renew a license required under this chapter for the following reasons: (1) The application is filed by a person whose license at any time has been cancelled for cause by the secretary; (2) The person has made false or misleading statements in …

Any person who wishes to obtain a fuel license shall make application to the department by submitting a fully completed and signed application form which has been prescribed by the department along with any applicable fee. Any license application which requires a surety bond or o…

The secretary may revoke and cancel any license or permit issued pursuant to this chapter for any violation of the provisions of this chapter after and as the result of an administrative hearing held by the secretary pursuant to chapter 1-26 . Notice of the cancellation may be gi…

Upon receipt of a written request from a person who holds a valid license issued pursuant to this chapter, to cancel the license issued to the person, the secretary may cancel the license. Source: SL 1995, ch 71 , § 76.

If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, tog…

The secretary may cancel the license of any person upon the determination that the license holder is no longer engaged in a business activity for which the license is issued. The person shall request within fifteen days of the license cancellation a hearing before the secretary t…

No license issued by the secretary may be assigned and is valid only for the licensee in whose name it is issued. A valid license shall be presented upon request at any time when fuel subject to taxation under this chapter is purchased. The sale of a licensee's business shall be …

A fuel excise tax is imposed on all substances blended with motor fuel or undyed special fuel unless the substance has previously been taxed by the provisions of this chapter. The tax imposed shall be at the rate provided for in § 10-47B-4 of the dominant motor fuel or undyed spe…

Concurrently with the filing of an application for a license under this chapter, the department may require the applicant to file with the secretary a surety bond, cash deposit, or other security approved by the secretary: (1) In an amount determined by the secretary of not less …

If the applicant files a bond pursuant to § 10-47B-80 , the bond shall: (1) Be with a surety company approved by the secretary; (2) Name the applicant as the principal and the state as the obligee; and (3) Be on forms prescribed by the department. Source: SL 1995, ch 71 , § 81.

Other security used pursuant to § 10-47B-80 shall be in the form of money or negotiable instruments assigned in writing to the department. The applicant is entitled to any interest accumulations accruing to negotiable instruments. Source: SL 1995, ch 71 , § 82.

The secretary may require a licensee to replace or increase the amount of the security or bond, if at any time in the secretary's opinion the tax revenues are not adequately protected under the existing security or bond. Reasons for such action include: (1) The reduction of a bon…

If the secretary requires increased security under 10-47B-83 , the amount of security shall be the greater of the following amounts: (1) If a check is issued against insufficient funds or with no account, the amount of the tax owed; (2) If a delinquent tax return, the amount of t…

Any surety on a bond furnished by a licensee shall be released and discharged from all liability to this state accruing on such bond sixty days after a written request to release and discharge the bond is filed with the secretary. However, the request does not relieve, release, o…

If a license is cancelled by the secretary as provided in this chapter and if the license holder has paid all taxes due and payable under this chapter, together with all penalties and interest accruing under the provisions of this chapter, then the secretary shall cancel the bond…

Any surety company which issues a bond to the State of South Dakota as security for a fuel tax license issued under this chapter shall send any bond form, bond rider, bond amendment, or notice of bond cancellation to the department by registered or certified mail. The bond, rider…

The secretary may review evidence provided by a licensee or applicant for license which demonstrates that the licensee's financial condition warrants a decrease in the bond amount or waiver of the bond. If the secretary determines that a decrease in the bond amount or waiver of t…

Each license shall be preserved and displayed at the place of business for which it is issued in a location visible to the public. Source: SL 1995, ch 71 , § 89.

A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to …

A fuel excise tax is imposed on ethyl alcohol or methyl alcohol sold by an ethanol producer, methanol producer, supplier, importer, or ethanol broker, unless the sale is made to a licensed exporter for export to another state who is specifically licensed to export to that state. …

Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department. Source: SL 1995, ch 71 , § 90.

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

Any report required by § 10-47B-91 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 , § 92; SL 2011, ch 64 , § 8; SL 2013, ch 60 , § 6;…

The supplier shall report pursuant to § 10-47B-91 , if deemed necessary by the secretary: (1) All motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be exported from th…

If deemed necessary by the secretary, each out - of - state supplier shall report pursuant to § 10-47B-91 all motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be deli…

For the purpose of determining the amount of motor fuel and special fuel tax due, each importer 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 §…

Any report required by § 10-47B-95 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 , § 96; SL 2011, ch 64 , § 9; SL 2013, ch 60 , § 8;…

The importer shall report pursuant to § 10-47B-95 , if deemed necessary by the secretary: (1) All motor fuel and special fuel acquired from an out - of - state supplier imported into South Dakota for which the terminal operator has issued a bill - of - lading indicating South Dak…

For the purpose of determining the amount of motor fuel and special fuel tax due, each terminal 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 purs…