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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-52 Exemptions for bulk plant operator delivering fuel into tank wagon.
Universal Citation: SD Codified L § 10-47B-52 (2017)
10-47B-52. Exemptions for bulk plant operator delivering fuel into tank wagon. An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46, inclusive, and 10-47B-49 to 10-47B-51, inclusive.
Source: SL 1995, ch 71, § 52; SL 1996, ch 90, § 16.
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