A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.
S.D. Codified Laws § 10-47B-131.1
Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used
Source: SL 1996, ch 90, § 35.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.