{"data":{"id":"us-sd/sdcl-10-47b-125","jurisdiction":"us-sd","citation":"SDCL § 10-47B-125","heading":"Tax refund available to licensed exporter.","body":"A licensed exporter may apply for and obtain a refund for taxes paid to this state on motor fuel and undyed special fuel under the following conditions:\n(1) Fuel which was loaded at a bulk plant in this state and exported to another state or country for which the exporter was specifically licensed and for which a bill of lading or diversion ticket was issued indicating a destination state other than South Dakota, and the fuel was reported to the export state;\n(2) Fuel that is loaded at a terminal in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state;\n(3) Fuel that is withdrawn from an out-of-state terminal, and purchased from a licensed out-of-state supplier, with a South Dakota destination, and is then diverted to another state; and\n(4) Ethyl alcohol loaded at an ethanol producer's plant in this state for which a bill of lading was issued indicating South Dakota as the destination state, if the fuel or a portion thereof is diverted to another state and if a diversion ticket is issued indicating the export state as the destination state; and the exporter is specifically licensed to import fuel into that state.\nThe claimant shall submit a copy of the original bill of lading, and a copy of the diversion ticket.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-125","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4a20676160b7ab794005d1adac649d3abb0e903025861c850ac02886d632145b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-124","next":"us-sd/sdcl-10-47b-126"},"notice":"GroundRules: Original legal text. Not legal advice."}