South Dakota Statutes
§ 10-47B-131 — Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
South Dakota § 10-47B-131
This text of South Dakota § 10-47B-131 (Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.) 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-131 (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 undyed special fuel, delivered into a motor carrier refrigeration unit which is not attached to engine fuel supply tank of the vehicle. The claim shall indicate the sales tax due on the sales transactions. The claim shall be supported by sales invoices which have "reefer" noted on them and state the amount of sales tax due on the sale.
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Legislative History
SL 1995, ch 71, § 131; SL 1996, ch 90, § 33.
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Bluebook (online)
South Dakota § 10-47B-131, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-131.