A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel or special fuel, sold to the federal government or defense supply center for its consumption. Source: SL 1995, ch 71 , § 124.
Tax refund to retail dealer on fuel sold to federal government or defense supply center
SDCL § 10-47B-124 — under FUEL TAXATION.
SDCL § 10-47B-124