S.D. Codified Laws § 10-47B-119.2

Current through the 2024 Legislative Session

Section 10-47B-119.2 - Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel

Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel.

SDCL 10-47B-119.2

SL 2006, ch 59, § 4.