South Dakota Statutes
§ 10-47B-26 — Remittance of tax on fuel destined for another state but diverted or transferred in
The tax imposed by § 10-47B-10 and not exempted by § 10-47B-19 shall be remitted by the exporter who diverts the fuel to a destination within this state. The party who withdrew the fuel from the terminal at the rack shall pay the tax if the fuel is transferred or sold to another person within this state prior to off - loading in any destination state.
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South Dakota § 10-47B-26 (Remittance of tax on fuel destined for another state but diverted or transferred in) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 26; SL 1999, ch 58, § 10.
Nearby Sections
15
§ 10-1-1.1
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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
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