# S.D. Codified Laws § 10-47B-2: Promulgation of rules

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-2

## Section

- **Citation:** S.D. Codified Laws § 10-47B-2
- **Heading:** Promulgation of rules
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 10 / Chapter 47B / Section 10-47B-2

## Text

The secretary may promulgate rules pursuant to chapter 1-26 concerning the requirements for taxpayer licensing, bonding, auditing, recordkeeping, forms and procedures, reporting and payment, enforcement and collection, deductions, refunds, credits and reimbursements, tax paid and tax unpaid purchases of fuel, and the application of tax and exemptions. These rules may address interstate fuel taxation agreements, exchange of information, ethyl alcohol production and production payments, or fuel tax refund programs. All fuel tax administrative rules promulgated prior to the implementation of this chapter are hereby repealed.

Source: SL 1995, ch 71, § 2.

## Nearby sections

- [S.D. Codified Laws § 10-47B-1 Secretary to collect taxes](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.md)
- [S.D. Codified Laws § 10-47B-1.1 Point or location of sale or transfer](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.1.md)
- [S.D. Codified Laws § 10-47B-2 Promulgation of rules](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-2.md)
- [S.D. Codified Laws § 10-47B-3 10-47B-3. 10-47B-3.Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-3.md)
- [S.D. Codified Laws § 10-47B-3.1 Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-3.1.md)
- [S.D. Codified Laws § 10-47B-4 Fuel excise tax rates](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.md)
- [S.D. Codified Laws § 10-47B-4.2 Motor fuel and special fuel excise tax rate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.2.md)
- [S.D. Codified Laws § 10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.3.md)
- [S.D. Codified Laws § 10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.4.md)
- [S.D. Codified Laws § 10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-5.md)
- [S.D. Codified Laws § 10-47B-6 Excise tax on certain imported fuel](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-6.md)
- [S.D. Codified Laws § 10-47B-7 Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-7.md)
- [S.D. Codified Laws § 10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-8.md)
- [S.D. Codified Laws § 10-47B-9 Excise tax on unblended biodiesel--Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-2. Check the current official text before relying on it. Not legal advice.