§ 10-47B-173 — Application for permanent fuel user license--Security--Fees.

South Dakota § 10-47B-173

• Jurisdiction: South Dakota
• Title 10: TAXATION
• Ch. 10: FUEL TAXATION

Text

To obtain a permanent interstate fuel user license, a person shall apply for a license on a form prescribed by the department and may be required to post acceptable security in accordance with the provisions of this chapter. The secretary shall require suitable security of any license applicant who has been delinquent in filing tax reports with the department or paying fuel tax. This license allows the holder to bring motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, into this state in a vehicle supply tank, and for that privilege, the licensee shall pay to this state the tax on fuel consumed on the highways of this state, all in accordance with the provisions for the licensure set forth under this chapter. There is a fee of ten dollars for the initial license and a fee of ten dollars for the subsequent renewal of the license for each year thereafter. There is a fee of one dollar and fifty cents per vehicle for each set of decals requested along with a fee of one dollar for mailing each set of decals. The fees collected must be deposited into the motor fuel administration fund.

Legislative History

SL 1995, ch 71, § 170; SL 2012, ch 72, § 1; SL 2023, ch 34, § 4.