{"data":{"id":"us-sd/sdcl-10-47b-70","jurisdiction":"us-sd","citation":"SDCL § 10-47B-70","heading":"Refund claimant license required.","body":"Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128, 10-47B-132, 10-47B-114, and 10-47B-114.1 shall be licensed as a refund claimant.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-70","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"44c6da42633c3e960fd758b4868d369770e860df5a01cfe671ca045a53e20663","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-69","next":"us-sd/sdcl-10-47b-71"},"notice":"GroundRules: Original legal text. Not legal advice."}