Repealed by SL 2009, ch 55 , § 28

SDCL § 10-47B-136 — under FUEL TAXATION.

SDCL § 10-47B-136

10-47B-136.1 Tax report credit for special fuel blended with biodiesel to create biodiesel blend. 10-47B-137 Lost fuel--Requirements for tax refund. 10-47B-138 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61 , §§ 11 to 15. 10-47B-143 Rejection of fraudulent claim. 10-47B-144 Interest on refund claim not refunded within required time period. 10-47B-145 Rejection of tax refund claim--Assessment of tax against refund claimant. 10-47B-146 Cooperation of state agencies--Information exchange with federal government and agencies of other states. 10-47B-147 Interstate agreements or compacts authorized--Access to instruments. 10-47B-148 Collection and distribution of tax, fee, penalty assessment, and interest assessment. 10-47B-149 Monthly adjustment to motor fuel tax fund balance. 10-47B-149.1 Distribution to counties and townships. 10-47B-149.2 Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses. 10-47B-150 Taxes used in airplanes and aircraft transferred to state aeronautics fund. 10-47B-151 Funds from motor fuel tax used to improve boating facilities. 10-47B-152 Use of funds transferred to parks and recreation fund. 10-47B-153 Improving boating facilities declared to be public purpose. 10-47B-154