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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-10

Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions

Official textsdlegislature.gov

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 operator or ethanol producer indicates a destination state other than South Dakota, and the fuel is later diverted by the exporter to a destination within this state for off-loading or is transferred or sold to another person within this state prior to off-loading in any destination state. This tax is not imposed if the fuel is biodiesel and the exporter is also licensed as a blender or supplier. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Last amended: Source: SL 1995, ch 71 , § 10; SL 1996, ch 90 , § 6; SL 1999, ch 58 , § 4; SL 2004, ch 97 , § 4; SL 2009, ch 55 , § 18; SL 2010, ch 66 , § 5.

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In this chapter (40 sections)
  1. 10-47A-1 · 10-47A-1 to 10-47A-73. Repealed by SL 1995, ch 71, § 186
  2. 10-47B-1 · Secretary to collect taxes
  3. 10-47B-2 · Promulgation of rules
  4. 10-47B-3 · Definition of terms
  5. 10-47B-4 · Fuel excise tax rates
  6. 10-47B-5 · Excise tax on motor fuel and special fuel removed from…
  7. 10-47B-6 · Excise tax on certain imported fuel
  8. 10-47B-7 · Fuel excise tax--Fuel types--Supply tank of qualified motor…
  9. 10-47B-8 · Excise tax on substances blended with motor fuel or undyed…
  10. 10-47B-9 · Excise tax on unblended biodiesel--Exceptions
  11. 10-47B-10 · Excise tax on fuel destined for another state but diverted…
  12. 10-47B-11 · Excise tax on liquid petroleum gas, compressed natural gas,…
  13. 10-47B-12 · Excise tax on liquid petroleum gas in tank of vehicle used…
  14. 10-47B-13 · Excise tax on motor fuel, special fuel, and liquid…
  15. 10-47B-14 · 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27…
  16. 10-47B-18 · 10-47B-18. Repealed by SL 1999, ch 58, § 5
  17. 10-47B-19 · Exemptions from fuel excise tax
  18. 10-47B-20 · Dye added to exempted special fuel
  19. 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5
  20. 10-47B-22 · Remittance by importer of certain imported fuel--Exception
  21. 10-47B-23 · Remittance of tax when out-of-state supplier owns title to…
  22. 10-47B-24 · Remittance of tax on ethyl alcohol and other substances…
  23. 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol
  24. 10-47B-26 · Remittance of tax on fuel destined for another state but…
  25. 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
  26. 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
  27. 10-47B-29 · Due date for remittance of excise taxes
  28. 10-47B-30 · Calculation and payment of tax on special fuel used by…
  29. 10-47B-31 · Payment of tax on certain fuels used in self-propelled…
  30. 10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
  31. 10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
  32. 10-47B-34 · Percentage allowed to be retained to off-set administrative…
  33. 10-47B-35 · Distribution of amount retained for administrative expenses
  34. 10-47B-36 · Retention of administrative expenses not allowed for late…
  35. 10-47B-37 · Percentage supplier allowed to retain if payment is late…
  36. 10-47B-38 · Amount importer allowed to retain for timely remittance
  37. 10-47B-39 · Payment by exporter of administrative cost allowance on…
  38. 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
  39. 10-47B-41 · Joint and several liability of officers, managers, or…
  40. 10-47B-42 · Required taxes belong to state
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