South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-103 — Necessary information to be reported by bulk plant operator
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(2) Copies of all bills - of - lading issued by the bulk plant for motor fuel or special fuel withdrawn from storage into transport trucks or railcars.
Source: official text