10-46-14. Exemption of commodities otherwise taxed.
The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter.
Source: SL 1939, ch 276, §4(4); SL 1949, ch 424; SDC Supp 1960, §57.4304(4); SL 1970, ch 74, §3; SL 1979, ch 87, §5; SL 1982, ch 119; SL 1983, ch 100, §72; SL 1989, ch 117; SL 1991, ch 107, §1.