South Dakota § 10-47B-106 Necessary information reported by exporter.

South Dakota Statutes

§ 10-47B-106 — Necessary information reported by exporter.

South Dakota § 10-47B-106

Title 10TAXATION

Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-106 (Necessary information reported by exporter.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-47B-106 (2026).

Text

The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary:

(1)The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state;

(2)The motor fuel and special fuel acquired from a supplier at a terminal in this state and delivered into another state or country;

(3)The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required;

(4)Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating a state other than South Dakota as the destination state which

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The exporter report required pursuant to § 10-47B-104 shall contain the following information, if deemed necessary by the secretary: (1) The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state; (2) The motor fuel and special fuel acquired from a supplier at a terminal in this state and delivered into another state or country; (3) The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required; (4) Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating a state other than South Dakota as the destination state which was later diverted to and off - loaded in South Dakota; and (5) Motor fuel and special fuel that a terminal operator in this state issued a bill - of - lading indicating South Dakota as the destination state which was later diverted to another state for off - loading.