Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-52

Exemptions for bulk plant operator delivering fuel into tank wagon

Official textsdlegislature.gov

An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46 , inclusive, and 10-47B-49 to 10-47B-51 , inclusive.

Last amended: Source: SL 1995, ch 71 , § 52; SL 1996, ch 90 , § 16.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
  2. 10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
  3. 10-47B-34 · Percentage allowed to be retained to off-set administrative…
  4. 10-47B-35 · Distribution of amount retained for administrative expenses
  5. 10-47B-36 · Retention of administrative expenses not allowed for late…
  6. 10-47B-37 · Percentage supplier allowed to retain if payment is late…
  7. 10-47B-38 · Amount importer allowed to retain for timely remittance
  8. 10-47B-39 · Payment by exporter of administrative cost allowance on…
  9. 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
  10. 10-47B-41 · Joint and several liability of officers, managers, or…
  11. 10-47B-42 · Required taxes belong to state
  12. 10-47B-43 · Preparation and delivery of bill-of-lading setting out fuel…
  13. 10-47B-44 · Transportation of motor fuel or special fuel to carry…
  14. 10-47B-45 · Required documentation for importing motor fuel or special…
  15. 10-47B-46 · Bill-of-lading, drop load tickets, or diversion tickets…
  16. 10-47B-47 · Required time period for retention of shipping papers by…
  17. 10-47B-48 · Acceptance of fuel without bill-of-lading, drop load…
  18. 10-47B-49 · Circumstances requiring issuance of diversion ticket
  19. 10-47B-50 · Issuance of drop load ticket--Copy of ticket
  20. 10-47B-51 · Reliance on transporter's intended destination state--Joint…
  21. 10-47B-52 · Exemptions for bulk plant operator delivering fuel into…
  22. 10-47B-53 · Information required on bill-of-lading
  23. 10-47B-54 · Information required on diversion ticket
  24. 10-47B-55 · Information required on drop load ticket
  25. 10-47B-56 · Supplier's license required
  26. 10-47B-57 · Application for out-of-state supplier's license
  27. 10-47B-58 · Terminal operator's license required
  28. 10-47B-59 · Exporter's license required--Licensure in destination state…
  29. 10-47B-60 · Transporter's license required
  30. 10-47B-61 · Importer's license required
  31. 10-47B-62 · Blender's license required
  32. 10-47B-63 · Liquid petroleum gas vendor's license required
  33. 10-47B-64 · Compressed natural gas vendor's license required
  34. 10-47B-65 · Marketer license for wholesale distributor or retail dealer
  35. 10-47B-66 · Liquid petroleum gas user's license required
  36. 10-47B-67 · Ethanol producer's license required
  37. 10-47B-68 · Bulk plant operator's license required
  38. 10-47B-69 · Highway contractor fuel tax license required
  39. 10-47B-70 · Refund claimant license required
  40. 10-47B-71 · Information required on license form
Full table of contents →