South Dakota Statutes
§ 10-45-19 — Exemption of fuel used for agricultural or railroad purposes.
South Dakota § 10-45-19
This text of South Dakota § 10-45-19 (Exemption of fuel used for agricultural or railroad purposes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-19 (2026).
Text
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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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
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Bluebook (online)
South Dakota § 10-45-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-19.