South Dakota Statutes
§ 10-47B-123 — Tax refund to dealer for lost fuel.
A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.
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South Dakota § 10-47B-123 (Tax refund to dealer for lost fuel.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 123.
Nearby Sections
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