South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-91 — Monthly report by supplier--Information required
For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed supplier and out-of-state supplier shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §§ 10-47B-93 and 10-47B-94 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.
Source: official text