{"data":{"id":"us-sd/sdcl-10-47b-131.3","jurisdiction":"us-sd","citation":"SDCL § 10-47B-131.3","heading":"Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.","body":"Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-131.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e07679b32ad1de50fa1680a7a89b019aa43776c3cbd9ef9ad68f9b72ff2f930d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-131.2","next":"us-sd/sdcl-10-47b-132"},"notice":"GroundRules: Original legal text. Not legal advice."}