{"data":{"id":"us-sd/sdcl-10-47b-132","jurisdiction":"us-sd","citation":"SDCL § 10-47B-132","heading":"Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.","body":"Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:\n(1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;\n(2) The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;\n(3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and\n(4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.\nNo interest may be paid to a claimant applying for a refund under this section.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-132","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"faf13dcc38f5cba95bd34e761bfc165452ad5a4655770586478bb972f92df755","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-131.3","next":"us-sd/sdcl-10-47b-133"},"notice":"GroundRules: Original legal text. Not legal advice."}