{"data":{"id":"us-sd/sdcl-10-47b-52","jurisdiction":"us-sd","citation":"SDCL § 10-47B-52","heading":"Exemptions for bulk plant operator delivering fuel into tank wagon.","body":"An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46, inclusive, and 10-47B-49 to 10-47B-51, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-52","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d030177d6f58e2e80e717a92a88659ff9c6b033bc9fbf9ccc2386e4abffeb882","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-51","next":"us-sd/sdcl-10-47b-53"},"notice":"GroundRules: Original legal text. Not legal advice."}