SDCL § 10-47B-20 — Dye added to exempted special fuel

Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:
(1) Dye required to be added pursuant to United States Environmental Protection Agency requirements; or
(2) Dye with specifications and amounts as required by the Internal Revenue Service.