South Dakota Statutes
§ 10-45-19 — Exemption of fuel used for agricultural or railroad purposes.
Motor fuel, including kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels, and distillate, when used for agricultural or railroad purposes, is exempt from the tax imposed by this chapter. For the purposes of this section, agricultural purposes does not include the lighting or heating of any farm residence. For the purposes of this section, railroad purposes includes only locomotives or track motor cars being operated on railroad tracks in road service in this state.
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South Dakota § 10-45-19 (Exemption of fuel used for agricultural or railroad purposes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re Appeal of Butte County
385 N.W.2d 108 (South Dakota Supreme Court, 1986)
Legislative History
SL 1945, ch 342, § 1; SL 1951, ch 457, §§ 1, 2; SL 1959, ch 439; SDC Supp 1960, § 57.3202-2; SL 1974, ch 102; SL 1985, ch 89, § 1; SL 1994, ch 96, § 2; SL 2012, ch 67, § 5.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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