South Dakota Statutes
§ 10-47B-94 — All fuel destined for South Dakota to be reported monthly by out
If deemed necessary by the secretary, each out - of - state supplier shall report pursuant to § 10-47B-91 all motor fuel and special fuel that the supplier owned title to immediately before it was removed from the terminal at the rack which the transporter indicated would be delivered to a destination within this state and for which the terminal operator issued a bill - of - lading indicating South Dakota as the destination state and any other information reasonably necessary to determine the amount of fuel tax due.
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South Dakota § 10-47B-94 (All fuel destined for South Dakota to be reported monthly by out) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 94; SL 1996, ch 90, § 27.
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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