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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-123 Tax refund to dealer for lost fuel.
Universal Citation: SD Codified L § 10-47B-123 (2017)
10-47B-123. Tax refund to dealer for lost fuel. A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.
Source: SL 1995, ch 71, § 123.
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