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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-124 Tax refund to retail dealer on fuel sold to federal government or defense supply center.
Universal Citation: SD Codified L § 10-47B-124 (2017)
10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center. A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption.
Source: SL 1995, ch 71, ยง 124.
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