South Dakota Statutes
§ 10-47B-124 — Tax refund to retail dealer on fuel sold to federal government or defense supply center.
South Dakota § 10-47B-124
This text of South Dakota § 10-47B-124 (Tax refund to retail dealer on fuel sold to federal government or defense supply center.) 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-124 (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 or special fuel, sold to the federal government or defense supply center for its consumption.
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Legislative History
SL 1995, ch 71, § 124.
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Bluebook (online)
South Dakota § 10-47B-124, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-124.