Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel

SDCL § 10-47B-119.2 — under FUEL TAXATION.

SDCL § 10-47B-119.2

Any licensed marketer may apply for and obtain a refund of fuel taxes imposed and paid to this state on motor fuel that becomes an integral component of a product that does not meet the definition of motor fuel or special fuel. Source: SL 2006, ch 59 , § 4.