The importer shall report pursuant to § 10-47B-95 , if deemed necessary by the secretary: (1) All motor fuel and special fuel acquired from an out - of - state supplier imported into South Dakota for which the terminal operator has issued a bill - of - lading indicating South Dakota as the destination state; (2) The out - of - state supplier's license number if acquired from an out - of - state supplier; and (3) A schedule of all imports delivered into this state including the names and addresses of all customers or off - loading locations.
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