{"data":{"id":"us-sd/sdcl-10-47b-20","jurisdiction":"us-sd","citation":"SDCL § 10-47B-20","heading":"Dye added to exempted special fuel.","body":"Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:\n(1) Dye required to be added pursuant to United States Environmental Protection Agency requirements; or\n(2) Dye with specifications and amounts as required by the Internal Revenue Service.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ca5b9244e68489d0d509a0716e78a3eaefd4c285a6efa43bab737da4d830fda4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-19","next":"us-sd/sdcl-10-47b-21"},"notice":"GroundRules: Original legal text. Not legal advice."}