S.D. Codified Laws § 10-47B-131.1

Current with legislation signed by the governor on or before 3/6/2024

Section 10-47B-131.1 - Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used

A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.

SDCL 10-47B-131.1

SL 1996, ch 90, § 35.