South Dakota Statutes
§ 10-47B-5 — Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in § 10-47B-4 .
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South Dakota § 10-47B-5 (Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Pourier v. South Dakota Department of Revenue
2003 SD 21 (South Dakota Supreme Court, 2003)
Loren Pourier, D/B/A Muddy Creek Oil and Gas, Inc. v. South Dakota Department of Revenue
2003 SD 21 (South Dakota Supreme Court, 2003)
Legislative History
SL 1995, ch 71, § 5; SL 1996, ch 90, § 5; SL 1999, ch 58, § 2; SL 2004, ch 97, § 1; SL 2009, ch 55, § 13.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
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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