South Dakota Statutes
§ 10-47B-131.1 — Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
South Dakota § 10-47B-131.1
This text of South Dakota § 10-47B-131.1 (Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.) 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-131.1 (2026).
Text
A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.
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Legislative History
SL 1996, ch 90, § 35.
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Bluebook (online)
South Dakota § 10-47B-131.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-131.1.