{"data":{"id":"us-sd/sdcl-10-47b-126","jurisdiction":"us-sd","citation":"SDCL § 10-47B-126","heading":"Credit for taxes paid on fuel acquired by importer from out-of-state supplier.","body":"A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out-of-state supplier for which the terminal operator issued a bill-of-lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two-month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill-of-lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-126","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"20ed41812faf2ac8acd7c75cfe0e0229109e7b3491ed72a37f8a91e6c999c47f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-125","next":"us-sd/sdcl-10-47b-127"},"notice":"GroundRules: Original legal text. Not legal advice."}