South Dakota Codified Laws 10-47B-119.2. Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel
Current as of: 2023 | Check for updates
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Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel.
Terms Used In South Dakota Codified Laws 10-47B-119.2
- Motor fuel: includes :
(a) All products commonly or commercially known or sold as gasoline, ethyl alcohol, methyl alcohol, and all gasoline blends. See South Dakota Codified Laws 10-47B-3
Source: SL 2006, ch 59, § 4.