South Dakota Codified Laws 10-47B-129. Tax credit–Fuel types–Supply tank of qualified motor vehicle engaged in interstate commerce
Any person who has exported motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, in the engine fuel supply tank of a qualified motor vehicle engaged in interstate commerce upon which tax has been paid to this state shall be given a credit for the amount of fuel as calculated by the provisions of the interstate user license, an interstate compact, or reciprocal agreement under which the person is licensed or governed. The credit shall be paid to the jurisdictions in which the person has accrued a fuel tax liability under the provisions of an interstate compact or reciprocal agreement. If no liability exists, the credit shall be refunded to the person.
Terms Used In South Dakota Codified Laws 10-47B-129
- 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
- Motor vehicle: includes all vehicles that are required to be registered and licensed by a jurisdiction and are designed for use upon public roads and highways. See South Dakota Codified Laws 10-47B-3
- 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, § 129; SL 2023, ch 34, § 2.