South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46-32
Collection of tax by deduction from motor fuel tax refunds
The tax imposed by this chapter upon those sales of motor vehicle fuel which are subject to tax under this chapter, shall be collected by the state auditor by way of deduction of refunds otherwise allowable under the provisions of the South Dakota statutes applicable thereto. The state auditor shall, when issuing a warrant in payment of any refund claimed under chapter 10-47B after the application for said refund has been approved by the secretary of revenue, first cause to be determined the amount of tax due imposed by this chapter on the purchase price of the motor fuel on which the refund is claimed and shall issue the warrant for refund in the amount claimed after deducting the amount of tax due on the purchase price of said motor fuel that is imposed by this chapter and shall issue a warrant to the Department of Revenue once each month for the total amount of the deduction made from such refunds and the secretary of revenue shall employ the necessary clerical help, auditors or bookkeepers to aid the said state auditor to determine the correct amount due under this chapter upon those sales of motor vehicle fuel upon which an application for refund of the motor fuel tax is made.
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In this chapter (40 sections)
- 10-46-9 · Exemption of raw material, parts and newsprint for…
- 10-46-13 · 10-46-13. Repealed by SL 1985, ch 241, § 20
- 10-46-14 · Exemption of commodities otherwise taxed
- 10-46-15 · Exemption of property of educational institutions and…
- 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
- 10-46-17 · Exemption of motor fuel used for agricultural purposes
- 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
- 10-46-19 · Manner of collection of tax
- 10-46-20 · Collection of tax by retailer maintaining place of business…
- 10-46-21 · Semiannual report of sales by retailer maintaining place of…
- 10-46-22 · Permit for collection of tax by retailer not maintaining…
- 10-46-23 · Collection and remittance of tax by retailer
- 10-46-24 · Surety bond filed by retailer
- 10-46-25 · Securities deposited by retailer in lieu of bond
- 10-46-26 · Tax collected as debt of retailer
- 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
- 10-46-28 · Contents of return--Remittance
- 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
- 10-46-30 · Execution of retailers' returns
- 10-46-31 · Amounts of tax paid on conditional sales or installment…
- 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
- 10-46-33 · Direct payment of tax by user
- 10-46-34 · Liability of user for tax--Returns and payments
- 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
- 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
- 10-46-37 · False or fraudulent return in attempt to evade tax as…
- 10-46-38 · Failure to file return as misdemeanor
- 10-46-39 · Administration and enforcement--Sales tax procedural and…
- 10-46-40 · Rules for administration--Uniformity of application
- 10-46-41 · Determination of tax by secretary in absence of correct…
- 10-46-42 · Secretary's certificate as prima facie evidence of failure…
- 10-46-43 · Records maintained by retailers and users--Examination and…
- 10-46-44 · Revocation of retailer's sales tax permit on failure to…
- 10-46-45 · Notice and hearing on revocation of permit or authority to…
- 10-46-46 · Restoration of revoked sales tax permit
- 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
- 10-46-48 · Revenue credited to general fund
- 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
- 10-46-50 · Floor laying service subject to tax
- 10-46-51 · Exemption of large boats subject to excise tax