§ 10-47B-131.1 Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.

SD Codified L § 10-47B-131.1 (2019) (N/A)
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10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used. A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.

Source: SL 1996, ch 90, § 35.