South Dakota Statutes
§ 10-47B-9.1 — Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
South Dakota § 10-47B-9.1
This text of South Dakota § 10-47B-9.1 (Excise tax on ethyl alcohol or methyl alcohol--Exceptions.) 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-9.1 (2026).
Text
A fuel excise tax is imposed on ethyl alcohol or methyl alcohol sold by an ethanol producer, methanol producer, supplier, importer, or ethanol broker, unless the sale is made to a licensed exporter for export to another state who is specifically licensed to export to that state. Notwithstanding this provision, no fuel excise tax is imposed on ethyl alcohol that is sold by an ethanol producer to a licensed ethanol broker. The tax imposed shall be at the rate provided for in § 10-47B-4 .
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Legislative History
SL 2009, ch 55, § 17; SL 2010, ch 66, § 4.
Nearby Sections
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§ 10-1-1.1
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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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Bluebook (online)
South Dakota § 10-47B-9.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-9.1.