South Dakota Statutes
§ 10-47B-48 — Acceptance of fuel without bill
South Dakota § 10-47B-48
This text of South Dakota § 10-47B-48 (Acceptance of fuel without bill) 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-48 (2026).
Text
No bulk plant operator, wholesale distributor, retail dealer, or end consumer may knowingly accept delivery of motor fuel or special fuel into storage facilities in this state if that delivery is not accompanied by a bill of lading, drop load ticket, and any diversion ticket issued by the terminal operator, bulk plant operator, or transporter, that sets out on its face South Dakota as the destination state of the fuel. If acceptance of a shipment was inadvertent, the bulk plant operator, wholesale distributor, retail dealer, or end user shall notify the department within twenty - four hours of the delivery and make arrangements for the proper payment of the tax.
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Legislative History
SL 1995, ch 71, § 48; SL 1996, ch 90, § 13; SL 1999, ch 58, § 16.
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Bluebook (online)
South Dakota § 10-47B-48, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-48.