South Dakota Codified Laws 10-47B-122. Tax refund to dealer for sale of fuel to approved tribal Indian school
Current as of: 2023 | Check for updates
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A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.
Terms Used In South Dakota Codified Laws 10-47B-122
- 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 1995, ch 71, § 122.