South Dakota Statutes
§ 10-47B-122 — Tax refund to dealer for sale of fuel to approved tribal Indian school.
South Dakota § 10-47B-122
This text of South Dakota § 10-47B-122 (Tax refund to dealer for sale of fuel to approved tribal Indian school.) 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 § 10-47B-122 (2026).
Text
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.
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Legislative History
SL 1995, ch 71, § 122.
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Bluebook (online)
South Dakota § 10-47B-122, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-122.