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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-158

Additional records to be kept by liquid petroleum gas user or consumer refund claimant

Official textsdlegislature.gov

In addition to the requirement set forth in § 10-47B-157 , a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off - road log books.

Last amended: Source: SL 1995, ch 71 , § 155; SL 1996, ch 90 , § 38.

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In this chapter (40 sections)
  1. 10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
  2. 10-47B-135 · No tax refund for certain uses of fuel
  3. 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
  4. 10-47B-137 · Lost fuel--Requirements for tax refund
  5. 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
  6. 10-47B-143 · Rejection of fraudulent claim
  7. 10-47B-144 · Interest on refund claim not refunded within required time…
  8. 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
  9. 10-47B-146 · Cooperation of state agencies--Information exchange with…
  10. 10-47B-147 · Interstate agreements or compacts authorized--Access to…
  11. 10-47B-148 · Collection and distribution of tax, fee, penalty…
  12. 10-47B-149 · Monthly adjustment to motor fuel tax fund balance
  13. 10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
  14. 10-47B-151 · Funds from motor fuel tax used to improve boating…
  15. 10-47B-152 · Use of funds transferred to parks and recreation fund
  16. 10-47B-153 · Improving boating facilities declared to be public purpose
  17. 10-47B-154 · 10-47B-154. Repealed by SL 2011, ch 61, § 16
  18. 10-47B-155 · License revocation hearing--Written notice of revocation
  19. 10-47B-156 · Sworn statement in lieu of verification of report before a…
  20. 10-47B-157 · Record keeping required of licensee
  21. 10-47B-158 · Additional records to be kept by liquid petroleum gas user…
  22. 10-47B-159 · Fuel transactions to be supported by sales/purchase…
  23. 10-47B-160 · Examination of licensee by secretary--Reason for…
  24. 10-47B-161 · In-office review of refund claimant's or licensee's,…
  25. 10-47B-167 · Exemption from fuel tax for certain sales of liquefied…
  26. 10-47B-168 · Monthly report by liquid petroleum gas and natural gas…
  27. 10-47B-169 · Time for filing liquid petroleum gas and natural gas…
  28. 10-47B-170 · Information required in report of liquid petroleum gas and…
  29. 10-47B-171 · Information in liquid petroleum gas user's report
  30. 10-47B-172 · Advanced arrangements for paying fuel taxes
  31. 10-47B-173 · Application for permanent fuel user license--Security--Fees
  32. 10-47B-174 · Permanent fuel user licensee to carry copy of license in…
  33. 10-47B-175 · Temporary single-trip permit for unlicensed interstate…
  34. 10-47B-176 · Determining tax liability of interstate fuel user…
  35. 10-47B-177 · Information required in interstate fuel user's report
  36. 10-47B-178 · Leased qualified vehicles used by interstate user--Copy of…
  37. 10-47B-179 · Calculating tax liability of interstate fuel user when…
  38. 10-47B-180 · Interstate fuel user required to keep operational records
  39. 10-47B-181 · Supplier or bulk plant operator penalized for authorizing…
  40. 10-47B-182 · Civil penalty for failure to issue required…
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