South Dakota Statutes
§ 10-47B-20 — Dye added to exempted special fuel.
South Dakota § 10-47B-20
This text of South Dakota § 10-47B-20 (Dye added to exempted special fuel.) 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-20 (2026).
Text
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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Legislative History
SL 1995, ch 71, § 20.
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Bluebook (online)
South Dakota § 10-47B-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-20.