South Dakota Statutes

§ 10-47B-47 — Required time period for retention of shipping papers by receiver of fuel.

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

This text of South Dakota § 10-47B-47 (Required time period for retention of shipping papers by receiver of fuel.) 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-47 (2026).

Text

Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill - of - lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off - site.

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Legislative History

SL 1995, ch 71, § 47.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-47B-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-47.