South Dakota Codified Laws 10-47B-22. Remittance by importer of certain imported fuel–Exception
The tax imposed on motor fuel and special fuel by § 10-47B-6 and not exempted by § 10-47B-19 shall be remitted by the importer. The importer does not need to remit this tax if the importer demonstrates that the fuel was acquired by the importer from an out–of–state supplier licensed in accordance with the provisions of this chapter at an out–of–state terminal and that South Dakota will be paid the tax by the out–of–state supplier. This may be evidenced with a bill of lading indicating South Dakota as the destination state and an invoice indicating that South Dakota tax was charged by the out–of–state supplier. An importer is not responsible for payment of the tax if the tax is being paid to this state by another jurisdiction with whom this state has entered into an interstate precollection agreement.
Terms Used In South Dakota Codified Laws 10-47B-22
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
Source: SL 1995, ch 71, § 22; SL 1999, ch 58, § 8.