South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-6
Excise tax on certain imported fuel
A fuel excise tax is imposed on all motor fuel or special fuel, except unblended biodiesel, imported into this state in the bulk cargo area of any motor vehicle, vessel rail car, or trailer by any means other than through a terminal located in this state, upon its entry into this state. The tax imposed shall be at the rate provided for in § 10-47B-4 .
If the motor fuel imported into this state contains ethyl alcohol or methyl alcohol, the importer shall provide documentation as required by the secretary of the number of gallons that are ethyl alcohol, the number of gallons that are methyl alcohol, the number of gallons that are gasoline, or the number of gallons of any other motor fuel that are contained therein.
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In this chapter (40 sections)
- 10-47A-1 · 10-47A-1 to 10-47A-73. Repealed by SL 1995, ch 71, § 186
- 10-47B-1 · Secretary to collect taxes
- 10-47B-2 · Promulgation of rules
- 10-47B-3 · Definition of terms
- 10-47B-4 · Fuel excise tax rates
- 10-47B-5 · Excise tax on motor fuel and special fuel removed from…
- 10-47B-6 · Excise tax on certain imported fuel
- 10-47B-7 · Fuel excise tax--Fuel types--Supply tank of qualified motor…
- 10-47B-8 · Excise tax on substances blended with motor fuel or undyed…
- 10-47B-9 · Excise tax on unblended biodiesel--Exceptions
- 10-47B-10 · Excise tax on fuel destined for another state but diverted…
- 10-47B-11 · Excise tax on liquid petroleum gas, compressed natural gas,…
- 10-47B-12 · Excise tax on liquid petroleum gas in tank of vehicle used…
- 10-47B-13 · Excise tax on motor fuel, special fuel, and liquid…
- 10-47B-14 · 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27…
- 10-47B-18 · 10-47B-18. Repealed by SL 1999, ch 58, § 5
- 10-47B-19 · Exemptions from fuel excise tax
- 10-47B-20 · Dye added to exempted special fuel
- 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5
- 10-47B-22 · Remittance by importer of certain imported fuel--Exception
- 10-47B-23 · Remittance of tax when out-of-state supplier owns title to…
- 10-47B-24 · Remittance of tax on ethyl alcohol and other substances…
- 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol
- 10-47B-26 · Remittance of tax on fuel destined for another state but…
- 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
- 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
- 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