South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-43 — Preparation and delivery of bill-of-lading setting out fuel destination
Any person operating a refinery, terminal, bulk plant, or as an ethanol producer in this state shall prepare and provide to the driver of every vehicle removing motor fuel or special fuel from the facility a bill-of-lading, setting out on its face the destination state as represented to the facility operator by the transporter or the transporter's agent.
Source: official text