Refund claimant license required.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Fuel Taxation
  5. Refund claimant license required.

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10-47B-70. Refund claimant license required.

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.

Source: SL 1995, ch 71, §70; SL 1996, ch 90, §23.


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