South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-59
Exporter's license required--Licensure in destination state required
Official textsdlegislature.gov
Any person acting in this state as an exporter shall first obtain an exporter's license. However, to obtain a license to export motor fuel or special fuel from South Dakota to another specified state, a person shall be licensed either to collect and remit fuel taxes or be licensed to deal in tax free fuel in the other specified destination state to which the fuel is exported.
Source: view the official text
In this chapter (40 sections)
- 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
- 10-47B-77 · Cessation of business--Notice to secretary--Reports and…
- 10-47B-78 · Cancellation of license for non-activity--Request for…