South Dakota Statutes
§ 10-47B-123 — Tax refund to dealer for lost fuel.
South Dakota § 10-47B-123
This text of South Dakota § 10-47B-123 (Tax refund to dealer for lost fuel.) 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-123 (2026).
Text
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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Legislative History
SL 1995, ch 71, § 123.
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Bluebook (online)
South Dakota § 10-47B-123, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-123.