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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-119.2 Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.
Universal Citation: SD Codified L § 10-47B-119.2 (2017)
10-47B-119.2. Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel. 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.
Source: SL 2006, ch 59, ยง 4.
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