A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol. Source: SL 1995, ch 71 , § 120; SL 2010, ch 66 , § 22.
Tax refund for gasoline and natural gasoline used to denature ethyl alcohol
SDCL § 10-47B-120 — under FUEL TAXATION.
SDCL § 10-47B-120