South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-174
Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required
Each qualified motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, powered vehicle that operates into or through this state in interstate operations shall carry evidence of compliance with this chapter. For any carrier who is permanently licensed, a copy, photocopy, or electronic copy of the permanent license issued to the carrier must be carried in each vehicle operated by the licensee within this state. No other alterations to the license or a copy of the license is allowed.
Notwithstanding any provision of this chapter, a permanent interstate fuel user licensee shall file reports with the department and remit tax to the department on a quarterly basis. The reports and remittance shall be due on the last day of the month following each quarterly period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day on which the Federal Reserve Bank is closed, the report or remittance is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day on which the Federal Reserve Bank is closed.
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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 Repealed by SL 2011, ch 61, § 16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