South Dakota § 10-47B-97 Necessary information reported by importer.

South Dakota Statutes

§ 10-47B-97 — Necessary information reported by importer.

South Dakota § 10-47B-97

Title 10TAXATION

Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-97 (Necessary information reported by importer.) 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-97 (2026).

Text

The importer shall report pursuant to § 10-47B-95 , if deemed necessary by the secretary:

(1)All motor fuel and special fuel acquired from an out - of - state supplier imported into South Dakota for which the terminal operator has issued a bill - of - lading indicating South Dakota as the destination state;

(2)The out - of - state supplier's license number if acquired from an out - of - state supplier; and (3) A schedule of all imports delivered into this state including the names and addresses of all customers or off - loading locations.

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The importer shall report pursuant to § 10-47B-95 , if deemed necessary by the secretary: (1) All motor fuel and special fuel acquired from an out - of - state supplier imported into South Dakota for which the terminal operator has issued a bill - of - lading indicating South Dakota as the destination state; (2) The out - of - state supplier's license number if acquired from an out - of - state supplier; and (3) A schedule of all imports delivered into this state including the names and addresses of all customers or off - loading locations.