South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-97 — Necessary information reported by importer
The importer shall report pursuant to § 10-47B-95 , if deemed necessary by the secretary:
(1) All motor fuel and special fuel acquired from an out - of - state supplier imported into South Dakota for which the terminal operator has issued a bill - of - lading indicating South Dakota as the destination state;
(2) The out - of - state supplier's license number if acquired from an out - of - state supplier; and
(3) A schedule of all imports delivered into this state including the names and addresses of all customers or off - loading locations.
Source: official text