South Dakota Statutes
§ 10-47B-135 — No tax refund for certain uses of fuel.
No refund of motor fuel or special fuel taxes paid may be made for any of the following uses of fuel:
(1)Fuel used in motor vehicles operated on the public highways of this state;
(2)Fuel used for propulsion on the highway in any vehicles, machinery, or equipment for any highway construction or maintenance work which is paid for, wholly or in part, by public moneys;
(3)Fuel used in aircraft or watercraft;
(4)Undyed special fuel used in off-road machinery or equipment;
(5)Fuel used from the engine fuel supply tank by a motor vehicle while idling. Fuel used by a motor vehicle while idling shall be included in the total amount of fuel consumed when calculating average miles per gallon; or (6) Fuel used in any motor vehicle, recreation vehicle, or farm equipment used for
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South Dakota § 10-47B-135 (No tax refund for certain uses of fuel.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 132; SL 2011, ch 61, § 5.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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