South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-49
Circumstances requiring issuance of diversion ticket
If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel.
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In this chapter (40 sections)
- 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 Repealed by SL 2013, ch 59, § 4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
- 10-47B-64 · Compressed natural gas vendor's license required
- 10-47B-65 · Marketer license for wholesale distributor or retail dealer
- 10-47B-66 · Liquid petroleum gas user's license required
- 10-47B-67 · Ethanol producer's license required
- 10-47B-68 · Bulk plant operator's license required