South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-43
Preparation and delivery of bill-of-lading setting out fuel destination
Official textsdlegislature.gov
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: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2013, ch 59, § 4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
- 10-47B-59 · Exporter's license required--Licensure in destination state…
- 10-47B-60 · Transporter's license required
- 10-47B-61 · Importer's license required
- 10-47B-62 · Blender's license required