South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-178
Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records
If the qualified vehicles used by an interstate user are leased, the operator shall carry a copy of the lease agreement in the vehicle while operating in this state. The lease agreement shall clearly indicate the party responsible for the fuel user license and for the reporting and payment of fuel taxes. The following types of lease agreements shall be recognized by the department:
# (1)
Temporary leases, which are leases for less than thirty days or leases for more than thirty days without exclusive use of the leased vehicle; and
# (2)
Permanent leases, which are leases for more than thirty days with exclusive use of the leased vehicle.
The party responsible for the reporting and payment of fuel taxes shall maintain complete and accurate records of the operations conducted for purposes of tax return completion and audit examination.
Source: view the official text
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 Repealed by SL 2011, ch 61, § 16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