South Dakota Statutes

§ 10-47B-20 — Dye added to exempted special fuel.

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION

Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:

(1)Dye required to be added pursuant to United States Environmental Protection Agency requirements; or (2) Dye with specifications and amounts as required by the Internal Revenue Service.

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South Dakota § 10-47B-20 (Dye added to exempted special fuel.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1995, ch 71, § 20.

Nearby Sections

15
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