§ 10-47B-1 Secretary to collect taxes
§ 10-47B-1.1 Point or location of sale or transfer
§ 10-47B-2 Promulgation of rules
§ 10-47B-3 Definition of terms
§ 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
§ 10-47B-4 Fuel excise tax rates
§ 10-47B-4.2 Motor fuel and special fuel excise tax rate
§ 10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate
§ 10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level
§ 10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal–Exceptions
§ 10-47B-6 Excise tax on certain imported fuel
§ 10-47B-7 Fuel excise tax–Fuel types–Supply tank of qualified motor vehicles involved in interstate commerce
§ 10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel
§ 10-47B-9 Excise tax on unblended biodiesel–Exceptions
§ 10-47B-9.1 Excise tax on ethyl alcohol or methyl alcohol–Exceptions
§ 10-47B-10 Excise tax on fuel destined for another state but diverted or transferred in-state–Exceptions
§ 10-47B-11 Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas–Exception
§ 10-47B-12 Excise tax on liquid petroleum gas in tank of vehicle used on public roads
§ 10-47B-13 Excise tax on motor fuel, special fuel, and liquid petroleum gas–Certain self-propelled highway construction machinery or vehicles
§ 10-47B-19 Exemptions from fuel excise tax
§ 10-47B-20 Dye added to exempted special fuel
§ 10-47B-22 Remittance by importer of certain imported fuel–Exception
§ 10-47B-23 Remittance of tax when out-of-state supplier owns title to fuel
§ 10-47B-24 Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel
§ 10-47B-25 Remittance of tax on ethyl alcohol and methyl alcohol
§ 10-47B-25.1 Remittance of tax on unblended biodiesel
§ 10-47B-26 Remittance of tax on fuel destined for another state but diverted or transferred in-state
§ 10-47B-27 Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas
§ 10-47B-28 Remittance of tax on liquid petroleum gas in vehicle used on public roads
§ 10-47B-29 Due date for remittance of excise taxes
§ 10-47B-30 Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce
§ 10-47B-31 Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles
§ 10-47B-32 Delayed payment of tax by wholesale distributor or retail dealer
§ 10-47B-34 Percentage allowed to be retained to off-set administrative expenses of timely reporting
§ 10-47B-35 Distribution of amount retained for administrative expenses
§ 10-47B-36 Retention of administrative expenses not allowed for late reporting or remittance of tax
§ 10-47B-37 Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user
§ 10-47B-38 Amount importer allowed to retain for timely remittance
§ 10-47B-39 Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location
§ 10-47B-40 Percent of remitted tax liquid petroleum vendor allowed to retain
§ 10-47B-41 Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax
§ 10-47B-42 Required taxes belong to state
§ 10-47B-43 Preparation and delivery of bill-of-lading setting out fuel destination
§ 10-47B-44 Transportation of motor fuel or special fuel to carry bill-of-lading–Diversion tickets or drop load tickets also required
§ 10-47B-45 Required documentation for importing motor fuel or special fuel
§ 10-47B-46 Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel
§ 10-47B-47 Required time period for retention of shipping papers by receiver of fuel
§ 10-47B-48 Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited–Inadvertent acceptance
§ 10-47B-49 Circumstances requiring issuance of diversion ticket
§ 10-47B-50 Issuance of drop load ticket–Copy of ticket
§ 10-47B-51 Reliance on transporter’s intended destination state–Joint and several liability for fuel tax
§ 10-47B-52 Exemptions for bulk plant operator delivering fuel into tank wagon
§ 10-47B-53 Information required on bill-of-lading
§ 10-47B-54 Information required on diversion ticket
§ 10-47B-55 Information required on drop load ticket
§ 10-47B-56 Supplier’s license required
§ 10-47B-57 Application for out-of-state supplier’s license
§ 10-47B-58 Terminal operator’s license required
§ 10-47B-59 Exporter’s license required–Licensure in destination state required
§ 10-47B-60 Transporter’s license required
§ 10-47B-61 Importer’s license required
§ 10-47B-62 Blender’s license required
§ 10-47B-63 Liquid petroleum gas vendor’s license required
§ 10-47B-64 Compressed natural gas vendor’s license required
§ 10-47B-64.5 Liquid natural gas vendor’s license required
§ 10-47B-65 Marketer license for wholesale distributor or retail dealer
§ 10-47B-66 Liquid petroleum gas user’s license required
§ 10-47B-67 Ethanol producer’s license required
§ 10-47B-67.1 Biodiesel producer’s license required
§ 10-47B-67.2 Methanol producer’s license required
§ 10-47B-68 Bulk plant operator’s license required
§ 10-47B-68.1 Ethanol broker’s license required
§ 10-47B-69 Highway contractor fuel tax license required
§ 10-47B-70 Refund claimant license required
§ 10-47B-71 Information required on license form
§ 10-47B-72 Renewal of licenses
§ 10-47B-73 Reasons for refusal to issue license
§ 10-47B-74 Fuel license application process
§ 10-47B-75 Revocation and cancellation of license or permit–Hearing–Notice
§ 10-47B-76 Cancellation of license by written request
§ 10-47B-77 Cessation of business–Notice to secretary–Reports and payments due
§ 10-47B-78 Cancellation of license for non-activity–Request for hearing
§ 10-47B-79 Assignment of license prohibited–License presented upon request–Reporting sale–Application for license by new owner
§ 10-47B-80 Filing security concurrently with license application
§ 10-47B-81 Bond requirements
§ 10-47B-82 Form of security other than bond
§ 10-47B-83 Reasons for requiring increase in amount of security or bond–Notice–Cancellation of license–Hearing
§ 10-47B-84 Determining amount of increased security
§ 10-47B-85 Release of surety on a bond–Written request for release–Replacement bond or security–Cancellation of license for failure to file new bond or security
§ 10-47B-86 Cancellation of bond
§ 10-47B-87 Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail
§ 10-47B-88 Decrease in bond amount, or waiver of bond, upon demonstration of financial condition
§ 10-47B-89 Display of license at place of business
§ 10-47B-90 Surrender of license upon discontinuance of business
§ 10-47B-91 Monthly report by supplier–Information required
§ 10-47B-92 Time for filing supplier’s report
§ 10-47B-93 Necessary information reported by supplier
§ 10-47B-94 All fuel destined for South Dakota to be reported monthly by out-of-state supplier
§ 10-47B-95 Monthly report required from importer
§ 10-47B-96 Time for filing importer’s report
§ 10-47B-97 Necessary information reported by importer
§ 10-47B-98 Monthly report required from terminal operator
§ 10-47B-99 Time for filing terminal operator’s report
§ 10-47B-100 Necessary information reported by terminal operator
§ 10-47B-101 Monthly report required from bulk plant operator
§ 10-47B-102 Time for filing bulk plant operator’s report
§ 10-47B-103 Necessary information to be reported by bulk plant operator
§ 10-47B-104 Monthly report required from exporter
§ 10-47B-105 Time for filing exporter’s report
§ 10-47B-106 Necessary information reported by exporter
§ 10-47B-107 Monthly report required from transporter
§ 10-47B-108 Time for filing transporter’s report–Request for specific information
§ 10-47B-109 Penalty for transporter’s failure to report–Hearing
§ 10-47B-110 Waiver of certain reporting requirements
§ 10-47B-111 Monthly report required from blender
§ 10-47B-112 Time for filing blender’s report
§ 10-47B-113 Necessary information reported by blender
§ 10-47B-114 Quarterly report required from highway contractor
§ 10-47B-114.1 Time for filing highway contractor’s report
§ 10-47B-115 Necessary information reported by highway contractor
§ 10-47B-115.1 Monthly report required from ethanol producer
§ 10-47B-115.2 Time for filing ethanol producer’s report
§ 10-47B-115.3 Necessary information reported by ethanol producer
§ 10-47B-115.4 Monthly report required from ethanol broker
§ 10-47B-115.5 Time for filing ethanol broker’s report
§ 10-47B-115.6 Necessary information reported by ethanol broker
§ 10-47B-115.7 Monthly report required from methanol producer
§ 10-47B-115.8 Time for filing methanol producer’s report
§ 10-47B-115.9 Necessary information reported by methanol producer
§ 10-47B-115.10 Monthly report required from biodiesel producer
§ 10-47B-115.11 Time for filing biodiesel producer’s report
§ 10-47B-115.12 Necessary information reported by biodiesel producer
§ 10-47B-116 Final report by licensee
§ 10-47B-117 Aggregate reporting
§ 10-47B-118 Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid–Penalty
§ 10-47B-119.2 Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel
§ 10-47B-120 Tax refund for gasoline and natural gasoline used to denature ethyl alcohol
§ 10-47B-120.1 Tax refund for methanol used to produce biodiesel
§ 10-47B-121 Tax report credit available to blender–No refund
§ 10-47B-121.1 Tax report credit allowed to blender for special fuel blended with biodiesel
§ 10-47B-122 Tax refund to dealer for sale of fuel to approved tribal Indian school
§ 10-47B-123 Tax refund to dealer for lost fuel
§ 10-47B-124 Tax refund to retail dealer on fuel sold to federal government or defense supply center
§ 10-47B-125 Tax refund available to licensed exporter
§ 10-47B-126 Credit for taxes paid on fuel acquired by importer from out-of-state supplier
§ 10-47B-128 Circumstances allowing tax refund for undyed special fuel used as heating oil
§ 10-47B-129 Tax credit–Fuel types–Supply tank of qualified motor vehicle engaged in interstate commerce
§ 10-47B-130 Credit for taxes mistakenly paid–Refund
§ 10-47B-131 Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units
§ 10-47B-131.1 Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used
§ 10-47B-131.2 Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law
§ 10-47B-131.3 Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel
§ 10-47B-132 Refund for taxes paid when undyed diesel fuel accidentally mixed–Conditions for refund
§ 10-47B-133 Tax refund to supplier if purchaser fails to pay for product and taxes–Application–Limitations
§ 10-47B-134 Refund for taxes paid on fuel sold to customer whose accounts are worthless–Sufficient evidence and testimony
§ 10-47B-135 No tax refund for certain uses of fuel
§ 10-47B-136.1 Tax report credit for special fuel blended with biodiesel to create biodiesel blend
§ 10-47B-137 Lost fuel–Requirements for tax refund
§ 10-47B-143 Rejection of fraudulent claim
§ 10-47B-144 Interest on refund claim not refunded within required time period
§ 10-47B-145 Rejection of tax refund claim–Assessment of tax against refund claimant
§ 10-47B-146 Cooperation of state agencies–Information exchange with federal government and agencies of other states
§ 10-47B-147 Interstate agreements or compacts authorized–Access to instruments
§ 10-47B-148 Collection and distribution of tax, fee, penalty assessment, and interest assessment
§ 10-47B-149 Monthly adjustment to motor fuel tax fund balance
§ 10-47B-149.1 Distribution to counties and townships
§ 10-47B-149.2 Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses
§ 10-47B-150 Taxes used in airplanes and aircraft transferred to state aeronautics fund
§ 10-47B-151 Funds from motor fuel tax used to improve boating facilities
§ 10-47B-152 Use of funds transferred to parks and recreation fund
§ 10-47B-153 Improving boating facilities declared to be public purpose
§ 10-47B-155 License revocation hearing–Written notice of revocation
§ 10-47B-156 Sworn statement in lieu of verification of report before a notary public
§ 10-47B-157 Record keeping required of licensee
§ 10-47B-158 Additional records to be kept by liquid petroleum gas user or consumer refund claimant
§ 10-47B-159 Fuel transactions to be supported by sales/purchase invoice–Copies–Required information
§ 10-47B-160 Examination of licensee by secretary–Reason for examination
§ 10-47B-161 In-office review of refund claimant’s or licensee’s, records–Full field audit not precluded
§ 10-47B-164.1 Ethanol infrastructure incentive fund established
§ 10-47B-164.2 Promulgation of rules concerning the ethanol infrastructure incentive fund
§ 10-47B-164.3 Transfer of funds to state highway fund
§ 10-47B-167 Exemption from fuel tax for certain sales of liquefied petroleum gas–Conditions
§ 10-47B-168 Monthly report by liquid petroleum gas and natural gas vendors required
§ 10-47B-169 Time for filing liquid petroleum gas and natural gas vendor’s report
§ 10-47B-170 Information required in report of liquid petroleum gas and natural gas vendors
§ 10-47B-170.1 Semiannual report required of liquid petroleum gas users
§ 10-47B-170.2 Time for filing liquid petroleum gas user’s report
§ 10-47B-171 Information in liquid petroleum gas user’s report
§ 10-47B-172 Advanced arrangements for paying fuel taxes
§ 10-47B-173 Application for permanent fuel user license–Security–Fees
§ 10-47B-174 Permanent fuel user licensee to carry copy of license in vehicle–Quarterly report by user required
§ 10-47B-175 Temporary single-trip permit for unlicensed interstate fuel user–Cost of permit
§ 10-47B-176 Determining tax liability of interstate fuel user licensee–Overpayment refund
§ 10-47B-177 Information required in interstate fuel user’s report
§ 10-47B-178 Leased qualified vehicles used by interstate user–Copy of lease agreement in vehicle–Types of lease agreements–Records
§ 10-47B-179 Calculating tax liability of interstate fuel user when user’s records are inadequate
§ 10-47B-180 Interstate fuel user required to keep operational records
§ 10-47B-180.1 Records required of persons who store motor fuel or special fuel–Penalties
§ 10-47B-181 Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person
§ 10-47B-182 Civil penalty for failure to issue required documents–Request for hearing
§ 10-47B-183 Civil penalty against importer or transporter for importation or sale without valid documents–Request for hearing
§ 10-47B-185 Civil penalty for operation of vehicle with certain dyed special fuels–Request for hearing–Criminal penalty for failure to pay civil assessment–Exempted vehicles
§ 10-47B-186 Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets
§ 10-47B-187 Penalties for violations
§ 10-47B-188 State officials authorized to withdraw fuel for testing
§ 10-47B-189 Refusal to allow inspection as misdemeanor
§ 10-47B-190 Electronic filing of returns and reports and electronic transfer of funds required–Exception
§ 10-47B-191 Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter–Reports–Remittance

Terms Used In South Dakota Codified Laws > Title 10 > Chapter 47B - Fuel Taxation

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Baitfish: includes fish of the minnow family (cyprinidae) except carp (cyprinus spp. See South Dakota Codified Laws 41-1-1
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Chambers: A judge's office.
  • Children: includes children by birth and by adoption. See South Dakota Codified Laws 2-14-2
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Convention hall fund: shall mean a fund established for the placing of all receipts from all assessments and revenues and disbursements therefrom under the provisions of this chapter. See South Dakota Codified Laws 9-53-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: shall mean the governing body of a municipal corporation. See South Dakota Codified Laws 9-53-1
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Institutions and agencies: when used in connection with a county, all subdivisions and departments of a county which are under the supervision or control of the board of county commissioners. See South Dakota Codified Laws 7-21-1
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • local improvements: as used in this chapter shall mean and include all such public buildings, public works, and improvements or the repair thereof. See South Dakota Codified Laws 9-42-1
  • Lot: includes parcel or tract of land. See South Dakota Codified Laws 9-1-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • 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

  • Motor vehicle: includes all vehicles that are required to be registered and licensed by a jurisdiction and are designed for use upon public roads and highways. See South Dakota Codified Laws 10-47B-3
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: includes affirmation. See South Dakota Codified Laws 2-14-2
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • ordinance: as used in this title shall mean a permanent legislative act of the governing body of a municipality within the limits of its powers. See South Dakota Codified Laws 9-19-1
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • parts thereof: includes the hide, horns, and hoofs of any animal so referred to, and the plumage and skin and every other part of any bird so referred to. See South Dakota Codified Laws 41-1-1
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Person: includes individuals, partnerships, associations, corporations, and limited liability companies. See South Dakota Codified Laws 41-10-1
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
  • Personal property: All property that is not real property.
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Privately owned property: shall mean all real property, except that property upon which is situated a one-family or two-family dwelling and which is used only for residential purposes which residential property shall be exempt from assessment. See South Dakota Codified Laws 9-53-1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public convention hall: shall mean a real estate site and building, structure, or edifice which may be used by the general public or portions of the public for the purposes of meetings, discussions, conventions, shows, displays, amusements, and any other public purpose. See South Dakota Codified Laws 9-53-1
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recreational use: except as otherwise provided by law, use for outdoor sporting and leisure activities, including, but not limited to, hunting, fishing, swimming, floating, boating, and trapping. See South Dakota Codified Laws 41-23-2
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Street: includes "avenue". See South Dakota Codified Laws 9-1-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Third persons: includes all who are not parties to the obligation or transaction concerning which the phrase is used. See South Dakota Codified Laws 2-14-2
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • utility: as used in this chapter means any system or part of system as referred to in §. See South Dakota Codified Laws 9-40-2
  • Venue: The geographical location in which a case is tried.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2