{"data":{"id":"us-sd/sdcl-10-47b-119.2","jurisdiction":"us-sd","citation":"SDCL § 10-47B-119.2","heading":"Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.","body":"Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-119.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1960d37bb6d25c334d7b836f0f3a195822bc2fff11351468e45895f0132e1d3d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-119.1","next":"us-sd/sdcl-10-47b-120"},"notice":"GroundRules: Original legal text. Not legal advice."}