South Dakota Statutes

§ 10-47B-49 — Circumstances requiring issuance of diversion ticket.

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION
If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause proper information to be printed on the document, the transporter shall issue a diversion ticket for the shipment, or partial shipment. The diversion ticket shall be provided to the department in a manner required by the department before the shipment is diverted and a copy of the diversion ticket shall accompany the bill of lading or copy thereof that is given to the bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of the fuel.

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South Dakota § 10-47B-49 (Circumstances requiring issuance of diversion ticket.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1995, ch 71, § 49; SL 2013, ch 59, § 6.

Nearby Sections

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