South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-106
Necessary information reported by exporter
The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary:
# (1)
The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state;
# (2)
The motor fuel and special fuel acquired from a supplier at a terminal in this state and delivered into another state or country;
# (3)
The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required;
# (4)
Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating a state other than South Dakota as the destination state which was later diverted to and off - loaded in South Dakota; and
# (5)
Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating South Dakota as the destination state which was later diverted to another state for off - loading.
Source: view the official text
In this chapter (40 sections)
- 10-47B-86 · Cancellation of bond
- 10-47B-87 · Surety company to send bond form, rider, amendment, or…
- 10-47B-88 · Decrease in bond amount, or waiver of bond, upon…
- 10-47B-89 · Display of license at place of business
- 10-47B-90 · Surrender of license upon discontinuance of business
- 10-47B-91 · Monthly report by supplier--Information required
- 10-47B-92 · Time for filing supplier's report
- 10-47B-93 · Necessary information reported by supplier
- 10-47B-94 · All fuel destined for South Dakota to be reported monthly…
- 10-47B-95 · Monthly report required from importer
- 10-47B-96 · Time for filing importer's report
- 10-47B-97 · Necessary information reported by importer
- 10-47B-98 · Monthly report required from terminal operator
- 10-47B-99 · Time for filing terminal operator's report
- 10-47B-100 · Necessary information reported by terminal operator
- 10-47B-101 · Monthly report required from bulk plant operator
- 10-47B-102 · Time for filing bulk plant operator's report
- 10-47B-103 · Necessary information to be reported by bulk plant operator
- 10-47B-104 · Monthly report required from exporter
- 10-47B-105 · Time for filing exporter's report
- 10-47B-106 · Necessary information reported by exporter
- 10-47B-107 · Monthly report required from transporter
- 10-47B-108 · Time for filing transporter's report--Request for specific…
- 10-47B-109 · Penalty for transporter's failure to report--Hearing
- 10-47B-110 · Waiver of certain reporting requirements
- 10-47B-111 · Monthly report required from blender
- 10-47B-112 · Time for filing blender's report
- 10-47B-113 · Necessary information reported by blender
- 10-47B-114 · Quarterly report required from highway contractor
- 10-47B-115 · Necessary information reported by highway contractor
- 10-47B-116 · Final report by licensee
- 10-47B-117 · Aggregate reporting
- 10-47B-118 · Importing, selling, using, delivering or storing fuel in…
- 10-47B-119 · 10-47B-119. Repealed by SL 2011, ch 61, § 1
- 10-47B-120 · Tax refund for gasoline and natural gasoline used to…
- 10-47B-121 · Tax report credit available to blender--No refund
- 10-47B-122 · Tax refund to dealer for sale of fuel to approved tribal…
- 10-47B-123 · Tax refund to dealer for lost fuel
- 10-47B-124 · Tax refund to retail dealer on fuel sold to federal…
- 10-47B-125 · Tax refund available to licensed exporter