Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-131.1 - Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used

S.D. Codified Laws § 10-47B-131.1

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Current through the 2024 Legislative Session
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.