South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-44
Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required
10-47B-44 . Transportation of motor fuel or special fuel to carry bill - of - lading--Diversion tickets or drop load tickets also required.
Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall carry on board a bill of lading issued by the terminal operator or the bulk plant operator of the facility where the motor fuel or special fuel was obtained. The bill of lading shall set out on its face the destination state of the motor fuel or special fuel transported in the vehicle. The transporter shall also carry on board any diversion tickets or drop load tickets issued for the shipment.
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In this chapter (40 sections)
- 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 Repealed by SL 2013, ch 59, § 4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
- 10-47B-63 · Liquid petroleum gas vendor's license required