South Dakota Codified Laws 10-47B-94. All fuel destined for South Dakota to be reported monthly by out-of-state supplier
Current as of: 2023 | Check for updates
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If deemed necessary by the secretary, each out–of–state supplier shall report pursuant to § 10-47B-91 all motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill–of–lading indicating South Dakota as the destination state and any other information reasonably necessary to determine the amount of fuel tax due.
Terms Used In South Dakota Codified Laws 10-47B-94
- 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, § 94; SL 1996, ch 90, § 27.