10-45-11. Exemption of fuel sales otherwise taxed.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B.
Source: SDC 1939, §57.3202 (6); SL 1939, ch 269; SL 1949, ch 418; SL 1969, ch 267, §3; SL 1970, ch 74, §2; SL 1979, ch 87, §4; SL 1987, ch 29, §71; ch 101; SL 1987, ch 102, §1; SL 1989, ch 117; SL 2001, ch 56, §3.