South Dakota Statutes
§ 10-47B-181 — Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
South Dakota § 10-47B-181
This text of South Dakota § 10-47B-181 (Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.) 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-181 (2026).
Text
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.
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Legislative History
SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.
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Bluebook (online)
South Dakota § 10-47B-181, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-181.