Tax refund to retail dealer on fuel sold to federal government or defense supply center.

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  2. South Dakota Codified Laws
  3. Taxation
  4. Fuel Taxation
  5. Tax refund to retail dealer on fuel sold to federal government or defense supply center.

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10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center.

A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption.

Source: SL 1995, ch 71, §124.


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