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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-70 Refund claimant license required.
Universal Citation: SD Codified L § 10-47B-70 (2017)
10-47B-70. Refund claimant license required. Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128, 10-47B-132, 10-47B-114, and 10-47B-114.1 shall be licensed as a refund claimant.
Source: SL 1995, ch 71, § 70; SL 1996, ch 90, § 23.
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