South Dakota § 10-47B-159 - Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
Full text of South Dakota South Dakota Codified Laws § 10-47B-159 — Fuel transactions to be supported by sales/purchase invoice--Copies--Required information., with citation guidance and answers to common questions.
§ 10-47B-159. Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
Each fuel transaction in this state or between an out-of-state supplier and importer shall be supported by a sales/purchase invoice. A copy of the invoice shall be maintained in the records of both the seller and the purchaser. The invoices shall be serially numbered and shall contain the following information:
(1) The seller's name and address;
(2) The seller's supplier's license number issued by the department if the fuel was sold at the pipeline or the seller's marketer's number if not sold at a pipeline;
(3) The purchaser's name and address;
(4) The date of sale and delivery of the fuel;
(5) The number of gallons of fuel sold and delivered to the purchaser, the type of fuel and if diesel whether it is dyed or not;
(6) The price charged per gallon of fuel;
(7) If charged, the amount of fuel or sales tax. Fuel tax shall either be listed separately or as a statement by the marketer that the price per gallon required under subdivision (6) of this section includes the South Dakota fuel tax; and
(8) The total amount of the sales invoice.
Source: SL 1995, ch 71, § 156; SL 1996, ch 90, § 39; SL 1999, ch 58, § 44; SL 2013, ch 59, § 17.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-159
What does South Dakota Codified Laws § 10-47B-159 cover?
Section 10-47B-159 ("Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-47B-159?
A common citation format is "South Dakota Codified Laws § 10-47B-159" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-47B-159 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.