South Dakota Statutes
§ 10-47B-132 — Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.
Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:
(1)The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;
(2)The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;
(3)The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and (4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary. No interest may be paid to a claimant
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South Dakota § 10-47B-132 (Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Loren Pourier, D/B/A Muddy Creek Oil and Gas, Inc. v. South Dakota Department of Revenue
2003 SD 21 (South Dakota Supreme Court, 2003)
Legislative History
SL 1995, ch 71, § 131A; SL 1996, ch 90, § 34; SL 2021, ch 51, § 1.
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