{"data":{"id":"us-sd/sdcl-10-47b-131.1","jurisdiction":"us-sd","citation":"SDCL § 10-47B-131.1","heading":"Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.","body":"A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-131.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7c4d9c57a6b6603fa62c43009e9f7a4a097b669878cce39d46042c94924f0792","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-131","next":"us-sd/sdcl-10-47b-131.2"},"notice":"GroundRules: Original legal text. Not legal advice."}