South Dakota § 10-47B-39 - Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
Full text of South Dakota South Dakota Codified Laws § 10-47B-39 — Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location., with citation guidance and answers to common questions.
§ 10-47B-39. Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in § 10-47B-34 or the entire amount allowed for in § 10-47B-38 on the tax that the exporter is entitled to be refunded by § 10-47B-125 for motor fuel or undyed special fuel exported from this state which was withdrawn from a bulk plant in this state, from a terminal in this state, or from an ethanol producer's plant in this state for which a bill of lading was issued with a South Dakota destination which was later diverted to a location outside of this state.
Source: SL 1995, ch 71, § 39; SL 1999, ch 58, § 13; SL 2010, ch 66, § 11.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-39
What does South Dakota Codified Laws § 10-47B-39 cover?
Section 10-47B-39 ("Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.") 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-39?
A common citation format is "South Dakota Codified Laws § 10-47B-39" (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-39 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.