South Dakota Statutes

§ 10-47B-52 — Exemptions for bulk plant operator delivering fuel into tank wagon.

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION
An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46 , inclusive, and 10-47B-49 to 10-47B-51 , inclusive.

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South Dakota § 10-47B-52 (Exemptions for bulk plant operator delivering fuel into tank wagon.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1995, ch 71, § 52; SL 1996, ch 90, § 16.

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