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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-5

Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions

Official textsdlegislature.gov

A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Last amended: Source: SL 1995, ch 71 , § 5; SL 1996, ch 90 , § 5; SL 1999, ch 58 , § 2; SL 2004, ch 97 , § 1; SL 2009, ch 55 , § 13.

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In this chapter (40 sections)
  1. 10-47A-1 · 10-47A-1 to 10-47A-73. Repealed by SL 1995, ch 71, § 186
  2. 10-47B-1 · Secretary to collect taxes
  3. 10-47B-2 · Promulgation of rules
  4. 10-47B-3 · Definition of terms
  5. 10-47B-4 · Fuel excise tax rates
  6. 10-47B-5 · Excise tax on motor fuel and special fuel removed from…
  7. 10-47B-6 · Excise tax on certain imported fuel
  8. 10-47B-7 · Fuel excise tax--Fuel types--Supply tank of qualified motor…
  9. 10-47B-8 · Excise tax on substances blended with motor fuel or undyed…
  10. 10-47B-9 · Excise tax on unblended biodiesel--Exceptions
  11. 10-47B-10 · Excise tax on fuel destined for another state but diverted…
  12. 10-47B-11 · Excise tax on liquid petroleum gas, compressed natural gas,…
  13. 10-47B-12 · Excise tax on liquid petroleum gas in tank of vehicle used…
  14. 10-47B-13 · Excise tax on motor fuel, special fuel, and liquid…
  15. 10-47B-14 · 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27…
  16. 10-47B-18 · 10-47B-18. Repealed by SL 1999, ch 58, § 5
  17. 10-47B-19 · Exemptions from fuel excise tax
  18. 10-47B-20 · Dye added to exempted special fuel
  19. 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5
  20. 10-47B-22 · Remittance by importer of certain imported fuel--Exception
  21. 10-47B-23 · Remittance of tax when out-of-state supplier owns title to…
  22. 10-47B-24 · Remittance of tax on ethyl alcohol and other substances…
  23. 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol
  24. 10-47B-26 · Remittance of tax on fuel destined for another state but…
  25. 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
  26. 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
  27. 10-47B-29 · Due date for remittance of excise taxes
  28. 10-47B-30 · Calculation and payment of tax on special fuel used by…
  29. 10-47B-31 · Payment of tax on certain fuels used in self-propelled…
  30. 10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
  31. 10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
  32. 10-47B-34 · Percentage allowed to be retained to off-set administrative…
  33. 10-47B-35 · Distribution of amount retained for administrative expenses
  34. 10-47B-36 · Retention of administrative expenses not allowed for late…
  35. 10-47B-37 · Percentage supplier allowed to retain if payment is late…
  36. 10-47B-38 · Amount importer allowed to retain for timely remittance
  37. 10-47B-39 · Payment by exporter of administrative cost allowance on…
  38. 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
  39. 10-47B-41 · Joint and several liability of officers, managers, or…
  40. 10-47B-42 · Required taxes belong to state
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