South Dakota Codified Laws 10-47B-131.3. Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel
Current as of: 2023 | Check for updates
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Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer’s supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.
Terms Used In South Dakota Codified Laws 10-47B-131.3
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2008, ch 56, § 1.