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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-138

10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§ 11 to 15

Official textsdlegislature.gov

10-47B-138
10-47B-138 to 10-47B-142.
Repealed by SL 2011, ch 61 , §§ 11 to 15.

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In this chapter (40 sections)
  1. 10-47B-118 · Importing, selling, using, delivering or storing fuel in…
  2. 10-47B-119 · 10-47B-119. Repealed by SL 2011, ch 61, § 1
  3. 10-47B-120 · Tax refund for gasoline and natural gasoline used to…
  4. 10-47B-121 · Tax report credit available to blender--No refund
  5. 10-47B-122 · Tax refund to dealer for sale of fuel to approved tribal…
  6. 10-47B-123 · Tax refund to dealer for lost fuel
  7. 10-47B-124 · Tax refund to retail dealer on fuel sold to federal…
  8. 10-47B-125 · Tax refund available to licensed exporter
  9. 10-47B-126 · Credit for taxes paid on fuel acquired by importer from…
  10. 10-47B-127 · 10-47B-127. Repealed by SL 2011, ch 61, § 10
  11. 10-47B-128 · Circumstances allowing tax refund for undyed special fuel…
  12. 10-47B-129 · Tax credit--Fuel types--Supply tank of qualified motor…
  13. 10-47B-130 · Credit for taxes mistakenly paid--Refund
  14. 10-47B-131 · Tax refund to dealer for undyed special fuel delivered to…
  15. 10-47B-132 · Refund for taxes paid when undyed diesel fuel accidentally…
  16. 10-47B-133 · Tax refund to supplier if purchaser fails to pay for…
  17. 10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
  18. 10-47B-135 · No tax refund for certain uses of fuel
  19. 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
  20. 10-47B-137 · Lost fuel--Requirements for tax refund
  21. 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
  22. 10-47B-143 · Rejection of fraudulent claim
  23. 10-47B-144 · Interest on refund claim not refunded within required time…
  24. 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
  25. 10-47B-146 · Cooperation of state agencies--Information exchange with…
  26. 10-47B-147 · Interstate agreements or compacts authorized--Access to…
  27. 10-47B-148 · Collection and distribution of tax, fee, penalty…
  28. 10-47B-149 · Monthly adjustment to motor fuel tax fund balance
  29. 10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
  30. 10-47B-151 · Funds from motor fuel tax used to improve boating…
  31. 10-47B-152 · Use of funds transferred to parks and recreation fund
  32. 10-47B-153 · Improving boating facilities declared to be public purpose
  33. 10-47B-154 · 10-47B-154. Repealed by SL 2011, ch 61, § 16
  34. 10-47B-155 · License revocation hearing--Written notice of revocation
  35. 10-47B-156 · Sworn statement in lieu of verification of report before a…
  36. 10-47B-157 · Record keeping required of licensee
  37. 10-47B-158 · Additional records to be kept by liquid petroleum gas user…
  38. 10-47B-159 · Fuel transactions to be supported by sales/purchase…
  39. 10-47B-160 · Examination of licensee by secretary--Reason for…
  40. 10-47B-161 · In-office review of refund claimant's or licensee's,…
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