South Dakota § 10-47B-176 - Determining tax liability of interstate fuel user licensee--Overpayment refund.
Full text of South Dakota South Dakota Codified Laws § 10-47B-176 — Determining tax liability of interstate fuel user licensee--Overpayment refund., with citation guidance and answers to common questions.
§ 10-47B-176. Determining tax liability of interstate fuel user licensee--Overpayment refund.
The tax liability of an interstate fuel user licensee shall be determined based on average fuel consumption for all qualified vehicles operated by the licensee within this state. Average fuel consumption is equal to the total fleet vehicle miles traveled divided by total fleet gallons of fuel consumed to calculate an average mile per gallon (AMPG) for all vehicles operated. This AMPG is then divided into the total miles traveled within South Dakota by all vehicles to determine the total gallons of fuel attributable to South Dakota operations. The gallons thus calculated shall be multiplied times the motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, per gallon tax rate currently in force at the time the return is completed to determine the total tax due from the licensee. This tax liability may be credited in the amount of any South Dakota tax on motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, paid at the time the fuel is purchased within this state. Over purchases of motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, which result in a tax overpayment must be refunded to the licensee in accordance with the provisions of § 10-47B-177.
Source: SL 1995, ch 71, § 173; SL 2023, ch 34, § 6.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-176
What does South Dakota Codified Laws § 10-47B-176 cover?
Section 10-47B-176 ("Determining tax liability of interstate fuel user licensee--Overpayment refund.") 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-176?
A common citation format is "South Dakota Codified Laws § 10-47B-176" (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-176 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.