Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128 , 10-47B-132 , 10-47B-114 , and 10-47B-114.1 shall be licensed as a refund claimant. Source: SL 1995, ch 71 , § 70; SL 1996, ch 90 , § 23.
Refund claimant license required
SDCL § 10-47B-70 — under FUEL TAXATION.
SDCL § 10-47B-70