{"data":{"id":"us-sd/sdcl-10-47b-122","jurisdiction":"us-sd","citation":"SDCL § 10-47B-122","heading":"Tax refund to dealer for sale of fuel to approved tribal Indian school.","body":"A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-122","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7a3a971cb524a213cab3a6a072795d13e87a6bd96b7cc68b7771292eb18fe441","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-121.1","next":"us-sd/sdcl-10-47b-123"},"notice":"GroundRules: Original legal text. Not legal advice."}