2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-132 Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed diesel fuel--Conditions for refund.
10-47B-132. Refund for taxes paid when undyed diesel fuel accidentally mixed with dyed diesel fuel--Conditions for refund. Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:
(1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;
(2) The claimant notifies the department of the accidental mixing within five days of the incident;
(3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and
(4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.
No interest may be paid to a claimant applying for a refund under this section.
Source: SL 1995, ch 71, § 131A; SL 1996, ch 90, § 34.
