South Dakota Codified Laws 10-47B-123. Tax refund to dealer for lost fuel
Current as of: 2023 | Check for updates
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A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.
Terms Used In South Dakota Codified Laws 10-47B-123
- 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, § 123.