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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-26

Remittance of tax on fuel destined for another state but diverted or transferred in-state

Official textsdlegislature.gov

10-47B-26 . Remittance of tax on fuel destined for another state but diverted or transferred in - state.
The tax imposed by § 10-47B-10 and not exempted by § 10-47B-19 shall be remitted by the exporter who diverts the fuel to a destination within this state. The party who withdrew the fuel from the terminal at the rack shall pay the tax if the fuel is transferred or sold to another person within this state prior to off - loading in any destination state.

Last amended: Source: SL 1995, ch 71 , § 26; SL 1999, ch 58 , § 10.

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In this chapter (40 sections)
  1. 10-47B-3 · Definition of terms
  2. 10-47B-4 · Fuel excise tax rates
  3. 10-47B-5 · Excise tax on motor fuel and special fuel removed from…
  4. 10-47B-6 · Excise tax on certain imported fuel
  5. 10-47B-7 · Fuel excise tax--Fuel types--Supply tank of qualified motor…
  6. 10-47B-8 · Excise tax on substances blended with motor fuel or undyed…
  7. 10-47B-9 · Excise tax on unblended biodiesel--Exceptions
  8. 10-47B-10 · Excise tax on fuel destined for another state but diverted…
  9. 10-47B-11 · Excise tax on liquid petroleum gas, compressed natural gas,…
  10. 10-47B-12 · Excise tax on liquid petroleum gas in tank of vehicle used…
  11. 10-47B-13 · Excise tax on motor fuel, special fuel, and liquid…
  12. 10-47B-14 · 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27…
  13. 10-47B-18 · 10-47B-18. Repealed by SL 1999, ch 58, § 5
  14. 10-47B-19 · Exemptions from fuel excise tax
  15. 10-47B-20 · Dye added to exempted special fuel
  16. 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5
  17. 10-47B-22 · Remittance by importer of certain imported fuel--Exception
  18. 10-47B-23 · Remittance of tax when out-of-state supplier owns title to…
  19. 10-47B-24 · Remittance of tax on ethyl alcohol and other substances…
  20. 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol
  21. 10-47B-26 · Remittance of tax on fuel destined for another state but…
  22. 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
  23. 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
  24. 10-47B-29 · Due date for remittance of excise taxes
  25. 10-47B-30 · Calculation and payment of tax on special fuel used by…
  26. 10-47B-31 · Payment of tax on certain fuels used in self-propelled…
  27. 10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
  28. 10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
  29. 10-47B-34 · Percentage allowed to be retained to off-set administrative…
  30. 10-47B-35 · Distribution of amount retained for administrative expenses
  31. 10-47B-36 · Retention of administrative expenses not allowed for late…
  32. 10-47B-37 · Percentage supplier allowed to retain if payment is late…
  33. 10-47B-38 · Amount importer allowed to retain for timely remittance
  34. 10-47B-39 · Payment by exporter of administrative cost allowance on…
  35. 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
  36. 10-47B-41 · Joint and several liability of officers, managers, or…
  37. 10-47B-42 · Required taxes belong to state
  38. 10-47B-43 · Preparation and delivery of bill-of-lading setting out fuel…
  39. 10-47B-44 · Transportation of motor fuel or special fuel to carry…
  40. 10-47B-45 · Required documentation for importing motor fuel or special…
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