South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-57
Application for out-of-state supplier's license
Official textsdlegislature.gov
10-47B-57 . Application for out - of - state supplier's license.
Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out - of - state supplier may obtain an out - of - state supplier's license. Application for or possession of an out - of - state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.
Source: view the official text
In this chapter (40 sections)
- 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
- 10-47B-69 · Highway contractor fuel tax license required
- 10-47B-70 · Refund claimant license required
- 10-47B-71 · Information required on license form
- 10-47B-72 · Renewal of licenses
- 10-47B-73 · Reasons for refusal to issue license
- 10-47B-74 · Fuel license application process
- 10-47B-75 · Revocation and cancellation of license or…
- 10-47B-76 · Cancellation of license by written request