South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-120 — Tax refund for gasoline and natural gasoline used to denature ethyl alcohol

A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.

Last amended: Source: SL 1995, ch 71 , § 120; SL 2010, ch 66 , § 22.

Source: official text