Section 34A-13-20 - Petroleum release compensation and tank inspection fee--Amount of fee--Allocation of revenue. - South-dakota Statutes

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34A-13-20. Petroleum release compensation and tank inspection fee--Amount of fee--Allocation of revenue. A petroleum release compensation and tank inspection fee is imposed upon any petroleum products upon which the fuel excise tax is imposed by §§ 10-47B-5 to 10-47B-10, inclusive, 10-47B-9.1, and 10-47B-13. None of the exemptions from fuel excise tax allowed in § 10-47B-19 apply to this fee. The parties required to pay the fuel excise tax under the provisions of §§ 10-47B-21 to 10-47B-26, inclusive, and 10-47B-29 and 10-47B-31 are liable for payment of the petroleum release and tank inspection fee. In cases where the fuel is exempt from the fuel excise tax under the provisions of subdivisions 10-47B-19(1), (3), and (5), the supplier shall pay the fee. Responsibility for payment of the fee ceases if the petroleum product is sold and delivered by a licensed exporter outside of the state. The amount of the fee imposed is twenty dollars per one thousand gallons of petroleum. Beginning January 1, 2003, fifty percent of the revenue collected pursuant to this section shall be deposited monthly in the ethanol fuel fund and fifty percent of the revenue collected pursuant to this section shall be distributed monthly in the following manner:
(1) Beginning in fiscal year 2000 to December 31, 2002, inclusive, fifty percent shall be deposited in the state capital construction fund created in § 5-27-1. Beginning on January 1, 2003, seventy-eight and seven-tenths percent shall be deposited in the state capital construction fund; and
(2) Beginning April 1, 2002, to December 31, 2002, inclusive, twenty-nine and one-tenth percent shall be deposited in the petroleum release compensation fund and twenty and nine-tenths percent shall be deposited in the state highway fund. Beginning on January 1, 2003, twenty-one and three-tenths percent shall be deposited in the petroleum release compensation fund.

Source: SL 1988, ch 290, § 20; SL 1989, ch 310, § 6; SL 1991, ch 294, § 10; SL 1992, ch 260, § 17; SL 1993, ch 48, § 18; SL 1995, ch 71, § 191; SL 1998, ch 218, § 1; SL 2002, ch 170, § 1; SL 2009, ch 55, § 33.

State Codes and Statutes

Statutes > South-dakota > Title-34a > Chapter-13 > Statute-34a-13-20

34A-13-20. Petroleum release compensation and tank inspection fee--Amount of fee--Allocation of revenue. A petroleum release compensation and tank inspection fee is imposed upon any petroleum products upon which the fuel excise tax is imposed by §§ 10-47B-5 to 10-47B-10, inclusive, 10-47B-9.1, and 10-47B-13. None of the exemptions from fuel excise tax allowed in § 10-47B-19 apply to this fee. The parties required to pay the fuel excise tax under the provisions of §§ 10-47B-21 to 10-47B-26, inclusive, and 10-47B-29 and 10-47B-31 are liable for payment of the petroleum release and tank inspection fee. In cases where the fuel is exempt from the fuel excise tax under the provisions of subdivisions 10-47B-19(1), (3), and (5), the supplier shall pay the fee. Responsibility for payment of the fee ceases if the petroleum product is sold and delivered by a licensed exporter outside of the state. The amount of the fee imposed is twenty dollars per one thousand gallons of petroleum. Beginning January 1, 2003, fifty percent of the revenue collected pursuant to this section shall be deposited monthly in the ethanol fuel fund and fifty percent of the revenue collected pursuant to this section shall be distributed monthly in the following manner:
(1) Beginning in fiscal year 2000 to December 31, 2002, inclusive, fifty percent shall be deposited in the state capital construction fund created in § 5-27-1. Beginning on January 1, 2003, seventy-eight and seven-tenths percent shall be deposited in the state capital construction fund; and
(2) Beginning April 1, 2002, to December 31, 2002, inclusive, twenty-nine and one-tenth percent shall be deposited in the petroleum release compensation fund and twenty and nine-tenths percent shall be deposited in the state highway fund. Beginning on January 1, 2003, twenty-one and three-tenths percent shall be deposited in the petroleum release compensation fund.

Source: SL 1988, ch 290, § 20; SL 1989, ch 310, § 6; SL 1991, ch 294, § 10; SL 1992, ch 260, § 17; SL 1993, ch 48, § 18; SL 1995, ch 71, § 191; SL 1998, ch 218, § 1; SL 2002, ch 170, § 1; SL 2009, ch 55, § 33.

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Statutes > South-dakota > Title-34a > Chapter-13 > Statute-34a-13-20

34A-13-20. Petroleum release compensation and tank inspection fee--Amount of fee--Allocation of revenue. A petroleum release compensation and tank inspection fee is imposed upon any petroleum products upon which the fuel excise tax is imposed by §§ 10-47B-5 to 10-47B-10, inclusive, 10-47B-9.1, and 10-47B-13. None of the exemptions from fuel excise tax allowed in § 10-47B-19 apply to this fee. The parties required to pay the fuel excise tax under the provisions of §§ 10-47B-21 to 10-47B-26, inclusive, and 10-47B-29 and 10-47B-31 are liable for payment of the petroleum release and tank inspection fee. In cases where the fuel is exempt from the fuel excise tax under the provisions of subdivisions 10-47B-19(1), (3), and (5), the supplier shall pay the fee. Responsibility for payment of the fee ceases if the petroleum product is sold and delivered by a licensed exporter outside of the state. The amount of the fee imposed is twenty dollars per one thousand gallons of petroleum. Beginning January 1, 2003, fifty percent of the revenue collected pursuant to this section shall be deposited monthly in the ethanol fuel fund and fifty percent of the revenue collected pursuant to this section shall be distributed monthly in the following manner:
(1) Beginning in fiscal year 2000 to December 31, 2002, inclusive, fifty percent shall be deposited in the state capital construction fund created in § 5-27-1. Beginning on January 1, 2003, seventy-eight and seven-tenths percent shall be deposited in the state capital construction fund; and
(2) Beginning April 1, 2002, to December 31, 2002, inclusive, twenty-nine and one-tenth percent shall be deposited in the petroleum release compensation fund and twenty and nine-tenths percent shall be deposited in the state highway fund. Beginning on January 1, 2003, twenty-one and three-tenths percent shall be deposited in the petroleum release compensation fund.

Source: SL 1988, ch 290, § 20; SL 1989, ch 310, § 6; SL 1991, ch 294, § 10; SL 1992, ch 260, § 17; SL 1993, ch 48, § 18; SL 1995, ch 71, § 191; SL 1998, ch 218, § 1; SL 2002, ch 170, § 1; SL 2009, ch 55, § 33.