SDCL § 10-47B-126 — Credit for taxes paid on fuel acquired by importer from out-of-state supplier

10-47B-126 . Credit for taxes paid on fuel acquired by importer from out - of - state supplier.
A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out - of - state supplier for which the terminal operator issued a bill - of - lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two - month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill - of - lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.