South Dakota Statutes

§ 10-47B-183 — Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.

South Dakota § 10-47B-183
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10FUEL TAXATION

This text of South Dakota § 10-47B-183 (Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.) 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-183 (2026).

Text

Each importer or transporter who knowingly imports or delivers motor fuel or special fuel without a valid importer or transporter license or a bill of lading or diversion ticket showing South Dakota as the destination state is subject to a civil penalty of up to ten thousand dollars for each occurrence described in this section. If the person believes that the assessment arose from a mistake of fact or error of law, the person may request a hearing in accordance with § 10-59-9 .

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Legislative History

SL 1995, ch 71, § 180; SL 1996, ch 90, § 41; SL 1999, ch 58, § 47.

Nearby Sections

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Bluebook (online)
South Dakota § 10-47B-183, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-183.