SDCL § 10-47B-104 — Monthly report required from exporter

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed exporter 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 § 10-47B-106 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.