South Dakota § 10-47B-132 Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

South Dakota Statutes

§ 10-47B-132 — Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

South Dakota § 10-47B-132

Title 10TAXATION

Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-132 (Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.) 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-132 (2026).

Text

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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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 applying for a refund under this section.