South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-128
Circumstances allowing tax refund for undyed special fuel used as heating oil
Official textsdlegislature.gov
Any consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used as heating oil if no dyed heating oil is available from the retail dealer. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer had tried to obtain dyed heating oil from the dealer's regular sources but was unable to obtain the fuel because no dyed heating fuel was available.
Source: view the official text
In this chapter (40 sections)
- 10-47B-108 · Time for filing transporter's report--Request for specific…
- 10-47B-109 · Penalty for transporter's failure to report--Hearing
- 10-47B-110 · Waiver of certain reporting requirements
- 10-47B-111 · Monthly report required from blender
- 10-47B-112 · Time for filing blender's report
- 10-47B-113 · Necessary information reported by blender
- 10-47B-114 · Quarterly report required from highway contractor
- 10-47B-115 · Necessary information reported by highway contractor
- 10-47B-116 · Final report by licensee
- 10-47B-117 · Aggregate reporting
- 10-47B-118 · Importing, selling, using, delivering or storing fuel in…
- 10-47B-119 · 10-47B-119. Repealed by SL 2011, ch 61, § 1
- 10-47B-120 · Tax refund for gasoline and natural gasoline used to…
- 10-47B-121 · Tax report credit available to blender--No refund
- 10-47B-122 · Tax refund to dealer for sale of fuel to approved tribal…
- 10-47B-123 · Tax refund to dealer for lost fuel
- 10-47B-124 · Tax refund to retail dealer on fuel sold to federal…
- 10-47B-125 · Tax refund available to licensed exporter
- 10-47B-126 · Credit for taxes paid on fuel acquired by importer from…
- 10-47B-127 · 10-47B-127. Repealed by SL 2011, ch 61, § 10
- 10-47B-128 · Circumstances allowing tax refund for undyed special fuel…
- 10-47B-129 · Tax credit--Fuel types--Supply tank of qualified motor…
- 10-47B-130 · Credit for taxes mistakenly paid--Refund
- 10-47B-131 · Tax refund to dealer for undyed special fuel delivered to…
- 10-47B-132 · Refund for taxes paid when undyed diesel fuel accidentally…
- 10-47B-133 · Tax refund to supplier if purchaser fails to pay for…
- 10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
- 10-47B-135 · No tax refund for certain uses of fuel
- 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
- 10-47B-137 · Lost fuel--Requirements for tax refund
- 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
- 10-47B-143 · Rejection of fraudulent claim
- 10-47B-144 · Interest on refund claim not refunded within required time…
- 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
- 10-47B-146 · Cooperation of state agencies--Information exchange with…
- 10-47B-147 · Interstate agreements or compacts authorized--Access to…
- 10-47B-148 · Collection and distribution of tax, fee, penalty…
- 10-47B-149 · Monthly adjustment to motor fuel tax fund balance
- 10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
- 10-47B-151 · Funds from motor fuel tax used to improve boating…