S.D. Codified Laws § 10-47B-20

Current through the 2024 Legislative Session

Section 10-47B-20 - Dye added to exempted special fuel

Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:

(1) Dye required to be added pursuant to United States Environmental Protection Agency requirements; or

(2) Dye with specifications and amounts as required by the Internal Revenue Service.

SDCL 10-47B-20

SL 1995, ch 71, § 20.