An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46 , inclusive, and 10-47B-49 to 10-47B-51 , inclusive. Source: SL 1995, ch 71 , § 52; SL 1996, ch 90 , § 16.
Exemptions for bulk plant operator delivering fuel into tank wagon
SDCL § 10-47B-52 — under FUEL TAXATION.
SDCL § 10-47B-52