CHAPTER 59
(HB 1050)
Taxation of motor fuel and the refunding of the motor fuel tax revised.
ENTITLED, An Act to
revise certain provisions regarding the taxation of motor fuel and the
refunding of motor fuel taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That subdivision (27) of
§
10-47B-3
be amended to read as follows:
(27)
"Motor fuel," includes:
(a)
All products commonly or commercially known or sold as gasoline, ethyl
alcohol, methyl alcohol, and all gasoline blends. These products may include in
some quantity casinghead, absorption, natural gasoline, benzol, benzene,
naphtha, except that flashing above one hundred degrees Fahrenheit, and
Tagliabue closed cup test, which is sold and used only as cleaner's or painter's
solvent; and
(b)
Any liquid prepared, advertised, offered for sale, or sold for use as commonly
and commercially used as a fuel in internal combustion engines, which when
subjected to distillation in accordance with the standard method of test for
distillation of gasoline, naphtha, kerosene, and similar petroleum products
(American Society of Testing Material Designation D-86) shows not less than ten
percent distilled (recovered) below three hundred forty-seven degrees Fahrenheit
and not less than ninety-five percent distilled (recovered) below four hundred
sixty-four degrees Fahrenheit;
(c)
The term does not include liquefied gases which would not exist as liquids at a
temperature of sixty degrees Fahrenheit and a pressure of fourteen and
seven-tenths pounds per square inch absolute
; nor does it include compounds or
blends of fuels which are prepared and used strictly as racing fuels in motor
vehicles operated solely off of public highways in organized racing events
;
Section
2.
That subdivision (39) of
§
10-47B-3
be amended to read as follows:
10-47B-3.
Terms used in this chapter mean:
(39)
"Special fuel," all combustible gases and liquids that are:
(a)
Suitable for the generation of power in an internal combustion engine or motor;
or
(b)
Used exclusively for heating, industrial, or farm purposes other than for the
operation of a motor vehicle.
The term includes diesel fuel, fuel oil, heating fuel, biodiesel, all special fuel blends,
and all kerosene products except K-1. The term does not include motor fuel, liquid
petroleum gas, compressed natural gas,
or
natural gas which is not compressed natural
gas
, compounds or blends of fuels which are prepared and used strictly as racing fuels
in motor vehicles operated solely off of public highways in organized racing events
. The
term, special use fuel, is synonymous with the term, special fuel;
Section
3.
That chapter
10-47B
be amended by adding thereto a NEW SECTION to read as
follows:
Any special fuel or motor fuel user may apply for and obtain a refund of fuel taxes imposed
and paid to this state for motor fuel or special fuel purchased and used as racing fuel in motor
vehicles operated solely off of public highways in organized racing events.
Section
4.
That chapter
10-47B
be amended by adding thereto a NEW SECTION to read as
follows:
Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this
state on motor fuel that becomes an integral component of a product that does not meet the
definition of motor fuel or special fuel.
Signed February 6, 2006