South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-47B-123: Tax refund to dealer for lost fuel.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-47B. FUEL TAXATION

A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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