South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-116
Final report by licensee
Official textsdlegislature.gov
A licensee shall, upon the discontinuance, sale, or transfer of the business, or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report." The licensee shall pay all motor fuel and special fuel taxes and penalties that may be due the state except as may otherwise be provided by law.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2011, ch 61, § 1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
- 10-47B-126 · Credit for taxes paid on fuel acquired by importer from…
- 10-47B-127 · 10-47B-127. Repealed by SL 2011, ch 61, § 10
- 10-47B-128 · Circumstances allowing tax refund for undyed special fuel…
- 10-47B-129 · Tax credit--Fuel types--Supply tank of qualified motor…
- 10-47B-130 · Credit for taxes mistakenly paid--Refund
- 10-47B-131 · Tax refund to dealer for undyed special fuel delivered to…
- 10-47B-132 · Refund for taxes paid when undyed diesel fuel accidentally…
- 10-47B-133 · Tax refund to supplier if purchaser fails to pay for…
- 10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
- 10-47B-135 · No tax refund for certain uses of fuel