South Dakota Codified Laws 10-47B-126. Credit for taxes paid on fuel acquired by importer from out-of-state supplier
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A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out–of–state supplier for which the terminal operator issued a bill–of–lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two–month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill–of–lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.
Terms Used In South Dakota Codified Laws 10-47B-126
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1995, ch 71, § 126.