South Dakota Statutes
§ 10-47B-128 — Circumstances allowing tax refund for undyed special fuel used as heating oil.
South Dakota § 10-47B-128
This text of South Dakota § 10-47B-128 (Circumstances allowing tax refund for undyed special fuel used as heating oil.) 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-128 (2026).
Text
Any consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used as heating oil if no dyed heating oil is available from the retail dealer. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer had tried to obtain dyed heating oil from the dealer's regular sources but was unable to obtain the fuel because no dyed heating fuel was available.
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Legislative History
SL 1995, ch 71, § 128.
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Bluebook (online)
South Dakota § 10-47B-128, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-128.