South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-70 — Refund claimant license required
Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128 , 10-47B-132 , 10-47B-114 , and 10-47B-114.1 shall be licensed as a refund claimant.
Source: official text