South Dakota Codified Laws 10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person
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A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill–of–lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.
Terms Used In South Dakota Codified Laws 10-47B-181
- Motor fuel: includes :
(a) All products commonly or commercially known or sold as gasoline, ethyl alcohol, methyl alcohol, and all gasoline blends. See South Dakota Codified Laws 10-47B-3
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1995, ch 71, § 178; SL 1996, ch 90, § 40.