South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-151
Funds from motor fuel tax used to improve boating facilities
Official textsdlegislature.gov
The Legislature hereby finds that of all the motor fuel sold in this state on which the tax provided in this chapter, is imposed and collected and is not refunded, an amount equal to one hundred forty gallons per registered motorized boat is used to propel motorboats on the inland and surrounding waterways of this state. The Legislature hereby declares that it is the policy of this state to use the funds derived from the sale of motor fuel for such propulsion of motorboats to improve boating facilities throughout the state.
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In this chapter (40 sections)
- 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 Repealed by SL 2011, ch 61, § 10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 Repealed by SL 2009, ch 55, § 28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 Repealed by SL 2011, ch 61, §§…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 Repealed by SL 2011, ch 61, § 16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
- 10-47B-172 · Advanced arrangements for paying fuel taxes
- 10-47B-173 · Application for permanent fuel user license--Security--Fees
- 10-47B-174 · Permanent fuel user licensee to carry copy of license in…
- 10-47B-175 · Temporary single-trip permit for unlicensed interstate…