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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-163 Application for ethanol production incentive payment.
Universal Citation: SD Codified L § 10-47B-163 (2017)
10-47B-163. Application for ethanol production incentive payment. Any ethanol producer who intends to file for an ethanol production incentive payment shall first apply to the secretary on prescribed forms and obtain an ethanol producer license issued by the department. Any person licensed pursuant to this chapter shall obtain a license, maintain records, submit claims, and conduct taxable fuel transactions in accordance with the provisions of this chapter.
Source: SL 1995, ch 71, ยง 160.
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