GroundRules
SDCL § 10-47B-52: Exemptions for bulk plant operator delivering fuel into tank wagon.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-47B. FUEL TAXATION
An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46, inclusive, and 10-47B-49 to 10-47B-51, inclusive.
Collected 2026-09-03T15:18:56Z. Source file · JSON