South Dakota Statutes
§ 10-47B-26 — Remittance of tax on fuel destined for another state but diverted or transferred in
South Dakota § 10-47B-26
This text of South Dakota § 10-47B-26 (Remittance of tax on fuel destined for another state but diverted or transferred in) 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-26 (2026).
Text
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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Legislative History
SL 1995, ch 71, § 26; SL 1999, ch 58, § 10.
Nearby Sections
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Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-47B-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-26.