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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-120 Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
Universal Citation: SD Codified L § 10-47B-120 (2017)
10-47B-120. Tax refund for gasoline and natural gasoline used to denature ethyl alcohol. A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.
Source: SL 1995, ch 71, § 120; SL 2010, ch 66, § 22.
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