South Dakota Statutes
§ 10-47B-181 — Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill - of - lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-47B-181 (Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.