A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met. Source: SL 1995, ch 71 , § 123.
Tax refund to dealer for lost fuel
SDCL § 10-47B-123 — under FUEL TAXATION.
SDCL § 10-47B-123