South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-147
Interstate agreements or compacts authorized--Access to instruments
The secretary may enter into interstate agreements or compacts with authorized representatives of other jurisdictions to provide for the collection, auditing, and distribution of fuel taxes collected for such jurisdictions under the provisions of a signed interstate agreement or compact. In administering any interstate agreement on behalf of this state, the secretary may adopt the policies, principles, and guidelines contained within such interstate agreement. Copies of the interstate agreement or compact, procedures manual, and guidelines shall be filed within fifteen days after execution or the effective date of the instrument, whichever is the later at the Department of Revenue and made available upon request. The administrator shall provide access to the instrument to any agency administering or enforcing laws relating to vehicles.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2011, ch 61, § 10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
- 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
- 10-47B-137 · Lost fuel--Requirements for tax refund
- 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
- 10-47B-143 · Rejection of fraudulent claim
- 10-47B-144 · Interest on refund claim not refunded within required time…
- 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
- 10-47B-146 · Cooperation of state agencies--Information exchange with…
- 10-47B-147 · Interstate agreements or compacts authorized--Access to…
- 10-47B-148 · Collection and distribution of tax, fee, penalty…
- 10-47B-149 · Monthly adjustment to motor fuel tax fund balance
- 10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
- 10-47B-151 · Funds from motor fuel tax used to improve boating…
- 10-47B-152 · Use of funds transferred to parks and recreation fund
- 10-47B-153 · Improving boating facilities declared to be public purpose
- 10-47B-154 · 10-47B-154. Repealed by SL 2011, ch 61, § 16
- 10-47B-155 · License revocation hearing--Written notice of revocation
- 10-47B-156 · Sworn statement in lieu of verification of report before a…
- 10-47B-157 · Record keeping required of licensee
- 10-47B-158 · Additional records to be kept by liquid petroleum gas user…
- 10-47B-159 · Fuel transactions to be supported by sales/purchase…
- 10-47B-160 · Examination of licensee by secretary--Reason for…
- 10-47B-161 · In-office review of refund claimant's or licensee's,…
- 10-47B-167 · Exemption from fuel tax for certain sales of liquefied…
- 10-47B-168 · Monthly report by liquid petroleum gas and natural gas…
- 10-47B-169 · Time for filing liquid petroleum gas and natural gas…
- 10-47B-170 · Information required in report of liquid petroleum gas and…
- 10-47B-171 · Information in liquid petroleum gas user's report