South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-173
Application for permanent fuel user license--Security--Fees
To obtain a permanent interstate fuel user license, a person shall apply for a license on a form prescribed by the department and may be required to post acceptable security in accordance with the provisions of this chapter. The secretary shall require suitable security of any license applicant who has been delinquent in filing tax reports with the department or paying fuel tax. This license allows the holder to bring motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, into this state in a vehicle supply tank, and for that privilege, the licensee shall pay to this state the tax on fuel consumed on the highways of this state, all in accordance with the provisions for the licensure set forth under this chapter. There is a fee of ten dollars for the initial license and a fee of ten dollars for the subsequent renewal of the license for each year thereafter. There is a fee of one dollar and fifty cents per vehicle for each set of decals requested along with a fee of one dollar for mailing each set of decals. The fees collected must be deposited into the motor fuel administration fund.
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In this chapter (40 sections)
- 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 Repealed by SL 2011, ch 61, § 16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…
- 10-47B-176 · Determining tax liability of interstate fuel user…
- 10-47B-177 · Information required in interstate fuel user's report
- 10-47B-178 · Leased qualified vehicles used by interstate user--Copy of…
- 10-47B-179 · Calculating tax liability of interstate fuel user when…
- 10-47B-180 · Interstate fuel user required to keep operational records
- 10-47B-181 · Supplier or bulk plant operator penalized for authorizing…
- 10-47B-182 · Civil penalty for failure to issue required…
- 10-47B-183 · Civil penalty against importer or transporter for…
- 10-47B-184 · 10-47B-184. Repealed by SL 2009, ch 55, § 30
- 10-47B-185 · Civil penalty for operation of vehicle with certain dyed…
- 10-47B-186 · Penalty for inadequate records of bills-of-lading,…
- 10-47B-187 · Penalties for violations
- 10-47B-188 · State officials authorized to withdraw fuel for testing
- 10-47B-189 · Refusal to allow inspection as misdemeanor
- 10-47B-190 · Electronic filing of returns and reports and electronic…
- 10-47B-191 · Fuel excise tax on motor vehicle fuel not otherwise…
- 10-47B-192 · E15 fuel tax refund--Administration--Promulgation of rules