South Dakota Code § 10-47B-106

Necessary information reported by exporter
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The exporter report required pursuant to §
10-47B-104
shall contain the following information, if deemed necessary by the secretary:
(1) The motor fuel and special fuel loaded in South Dakota from a location other than a terminal for delivery outside of this state;
(2) The motor fuel and special fuel acquired from a supplier at a terminal in this state and delivered into another state or country;
(3) The name, address, and federal employer identification or social security number of the receiver of the exported special fuel. If the fuel is delivered to an end consumer, only the name and address is required;
(4) Motor fuel and special fuel that a terminal operator in this state issued a bill
-
of
-
lading indicating a state other than South Dakota as the destination state which was later diverted to and off
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loaded in South Dakota; and
(5) Motor fuel and special fuel that a terminal operator in this state issued a bill
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of
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lading indicating South Dakota as the destination state which was later diverted to another state for off
-
loading.

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