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.
S.D. Codified Laws § 10-47B-119.2
Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel
Source: SL 2006, ch 59, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.