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

SDCL § 10-47B-70: Refund claimant license required.

Where this section sits in the code

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

Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128, 10-47B-132, 10-47B-114, and 10-47B-114.1 shall be licensed as a refund claimant.

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

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