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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-131.1 Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
Universal Citation: SD Codified L § 10-47B-131.1 (2017)
10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used. A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.
Source: SL 1996, ch 90, ยง 35.
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