A consumer of motor fuel or undyed special fuel may apply for and obtain a refund of fuel taxes imposed and paid to this state, if a state or federal court of final appeals finds that taxation of the purchase or use of the fuel is preempted by federal law or unconstitutional. If applicable, the claim shall be supported by fuel purchase invoices, odometer readings, log books and calculated on an average mile per gallon basis.
S.D. Codified Laws § 10-47B-131.2
Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law
Applied in 4 court decisions — leading case Pourier v. South Dakota Department of Revenue (2003)
Most recently applied in Pourier v. SD DEPT. OF REVENUE & REGULATION (February 2010)
Source: SL 1996, ch 90, § 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.