South Dakota Statutes
§ 10-47B-118 — Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.
South Dakota § 10-47B-118
This text of South Dakota § 10-47B-118 (Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.) 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-118 (2026).
Text
No person may import, sell, use, deliver, or store in this state motor fuel or special fuel in bulk as to which dye has not been added in accordance with this chapter, or as to which the tax imposed by this chapter has not been paid unless specifically exempted by this chapter. A violation of this section may result in an assessment by the secretary of not more than twice the tax rate imposed by this chapter.
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Legislative History
SL 1995, ch 71, § 118.
Nearby Sections
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Bluebook (online)
South Dakota § 10-47B-118, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-118.