# S.D. Codified Laws § 10-47B-5: Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-5

## Section

- **Citation:** S.D. Codified Laws § 10-47B-5
- **Heading:** Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions
- **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-5

## Text

A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in § 10-47B-4 .

Source: SL 1995, ch 71, § 5; SL 1996, ch 90, § 5; SL 1999, ch 58, § 2; SL 2004, ch 97, § 1; SL 2009, ch 55, § 13.

## 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-5. Check the current official text before relying on it. Not legal advice.