South Dakota Statutes
§ 10-47B-167 — Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
South Dakota § 10-47B-167
This text of South Dakota § 10-47B-167 (Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.) 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-167 (2026).
Text
A licensed liquid petroleum gas vendor may sell liquefied petroleum gas exempt from the fuel tax imposed by this chapter, to a licensed liquid petroleum gas user or to a purchaser who owns a motor vehicle propelled by liquefied petroleum gas if the vendor delivers the gas into a bulk storage tank which has no liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. The vendor shall certify that the vendor has inspected the bulk storage tank and that no liquid transfer line existed on the tank at the time of inspection. A purchaser shall obtain a propane user license before receiving liquefied petroleum gas into a bulk storage tank which has a liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle.
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Legislative History
SL 1995, ch 71, § 164; SL 1999, ch 58, § 45.
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Bluebook (online)
South Dakota § 10-47B-167, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-167.