A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.
S.D. Codified Laws § 10-47B-120
Tax refund for gasoline and natural gasoline used to denature ethyl alcohol
Source: SL 1995, ch 71, § 120; SL 2010, ch 66, § 22.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.