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S.D. Codified Laws § 10-47B-124

Tax refund to retail dealer on fuel sold to federal government or defense supply center

Source: SL 1995, ch 71, § 124.

A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.