South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-39
Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location
Official textsdlegislature.gov
An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in § 10-47B-34 or the entire amount allowed for in § 10-47B-38 on the tax that the exporter is entitled to be refunded by § 10-47B-125 for motor fuel or undyed special fuel exported from this state which was withdrawn from a bulk plant in this state, from a terminal in this state, or from an ethanol producer's plant in this state for which a bill of lading was issued with a South Dakota destination which was later diverted to a location outside of this state.
Source: view the official text
In this chapter (40 sections)
- 10-47B-19 · Exemptions from fuel excise tax
- 10-47B-20 · Dye added to exempted special fuel
- 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5
- 10-47B-22 · Remittance by importer of certain imported fuel--Exception
- 10-47B-23 · Remittance of tax when out-of-state supplier owns title to…
- 10-47B-24 · Remittance of tax on ethyl alcohol and other substances…
- 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol
- 10-47B-26 · Remittance of tax on fuel destined for another state but…
- 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
- 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
- 10-47B-29 · Due date for remittance of excise taxes
- 10-47B-30 · Calculation and payment of tax on special fuel used by…
- 10-47B-31 · Payment of tax on certain fuels used in self-propelled…
- 10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
- 10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
- 10-47B-34 · Percentage allowed to be retained to off-set administrative…
- 10-47B-35 · Distribution of amount retained for administrative expenses
- 10-47B-36 · Retention of administrative expenses not allowed for late…
- 10-47B-37 · Percentage supplier allowed to retain if payment is late…
- 10-47B-38 · Amount importer allowed to retain for timely remittance
- 10-47B-39 · Payment by exporter of administrative cost allowance on…
- 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
- 10-47B-41 · Joint and several liability of officers, managers, or…
- 10-47B-42 · Required taxes belong to state
- 10-47B-43 · Preparation and delivery of bill-of-lading setting out fuel…
- 10-47B-44 · Transportation of motor fuel or special fuel to carry…
- 10-47B-45 · Required documentation for importing motor fuel or special…
- 10-47B-46 · Bill-of-lading, drop load tickets, or diversion tickets…
- 10-47B-47 · Required time period for retention of shipping papers by…
- 10-47B-48 · Acceptance of fuel without bill-of-lading, drop load…
- 10-47B-49 · Circumstances requiring issuance of diversion ticket
- 10-47B-50 · Issuance of drop load ticket--Copy of ticket
- 10-47B-51 · Reliance on transporter's intended destination state--Joint…
- 10-47B-52 · Exemptions for bulk plant operator delivering fuel into…
- 10-47B-53 · Information required on bill-of-lading
- 10-47B-54 · Information required on diversion ticket
- 10-47B-55 · Information required on drop load ticket
- 10-47B-56 · Supplier's license required
- 10-47B-57 · Application for out-of-state supplier's license
- 10-47B-58 · Terminal operator's license required