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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-124

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

Official textsdlegislature.gov

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.

Last amended: Source: SL 1995, ch 71 , § 124.

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In this chapter (40 sections)
  1. 10-47B-104 · Monthly report required from exporter
  2. 10-47B-105 · Time for filing exporter's report
  3. 10-47B-106 · Necessary information reported by exporter
  4. 10-47B-107 · Monthly report required from transporter
  5. 10-47B-108 · Time for filing transporter's report--Request for specific…
  6. 10-47B-109 · Penalty for transporter's failure to report--Hearing
  7. 10-47B-110 · Waiver of certain reporting requirements
  8. 10-47B-111 · Monthly report required from blender
  9. 10-47B-112 · Time for filing blender's report
  10. 10-47B-113 · Necessary information reported by blender
  11. 10-47B-114 · Quarterly report required from highway contractor
  12. 10-47B-115 · Necessary information reported by highway contractor
  13. 10-47B-116 · Final report by licensee
  14. 10-47B-117 · Aggregate reporting
  15. 10-47B-118 · Importing, selling, using, delivering or storing fuel in…
  16. 10-47B-119 · 10-47B-119. Repealed by SL 2011, ch 61, § 1
  17. 10-47B-120 · Tax refund for gasoline and natural gasoline used to…
  18. 10-47B-121 · Tax report credit available to blender--No refund
  19. 10-47B-122 · Tax refund to dealer for sale of fuel to approved tribal…
  20. 10-47B-123 · Tax refund to dealer for lost fuel
  21. 10-47B-124 · Tax refund to retail dealer on fuel sold to federal…
  22. 10-47B-125 · Tax refund available to licensed exporter
  23. 10-47B-126 · Credit for taxes paid on fuel acquired by importer from…
  24. 10-47B-127 · 10-47B-127. Repealed by SL 2011, ch 61, § 10
  25. 10-47B-128 · Circumstances allowing tax refund for undyed special fuel…
  26. 10-47B-129 · Tax credit--Fuel types--Supply tank of qualified motor…
  27. 10-47B-130 · Credit for taxes mistakenly paid--Refund
  28. 10-47B-131 · Tax refund to dealer for undyed special fuel delivered to…
  29. 10-47B-132 · Refund for taxes paid when undyed diesel fuel accidentally…
  30. 10-47B-133 · Tax refund to supplier if purchaser fails to pay for…
  31. 10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
  32. 10-47B-135 · No tax refund for certain uses of fuel
  33. 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
  34. 10-47B-137 · Lost fuel--Requirements for tax refund
  35. 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
  36. 10-47B-143 · Rejection of fraudulent claim
  37. 10-47B-144 · Interest on refund claim not refunded within required time…
  38. 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
  39. 10-47B-146 · Cooperation of state agencies--Information exchange with…
  40. 10-47B-147 · Interstate agreements or compacts authorized--Access to…
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