South Dakota Codified Laws 10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center
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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 or special fuel, sold to the federal government or defense supply center for its consumption.
Terms Used In South Dakota Codified Laws 10-47B-124
- 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, § 124.