South Dakota Codified Laws 10-47B-172. Advanced arrangements for paying fuel taxes
The purpose of this section and §§ 10-47B-173 to 10-47B-180, inclusive, is to provide an additional method of collecting the tax on motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, from interstate operators of qualified motor vehicles commensurate with their operations on South Dakota highways. No person may bring into this state, in the fuel supply tanks of a licensed qualified motor vehicle, or in any other container regardless of whether it is connected to the motor of the qualified vehicle, any motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, to be used in the operation of the qualified vehicle in this state, unless advance arrangements have been made for payment of this state’s fuel tax on all fuel consumed. These advance arrangements may include the obtaining of either a permanent interstate fuel user license or a temporary single–trip fuel permit issued by the department or its authorized agent, or authorization to operate under the provisions of an interstate compact or reciprocal agreement.
Terms Used In South Dakota Codified Laws 10-47B-172
- Motor fuel: includes :
(a) All products commonly or commercially known or sold as gasoline, ethyl alcohol, methyl alcohol, and all gasoline blends. See South Dakota Codified Laws 10-47B-3
- Motor vehicle: includes all vehicles that are required to be registered and licensed by a jurisdiction and are designed for use upon public roads and highways. See South Dakota Codified Laws 10-47B-3
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1995, ch 71, § 169; SL 2023, ch 34, § 3.