Section 10-46-17 - Exemption of motor fuel used for agricultural purposes.
10-46-17. Exemption of motor fuel used for agricultural purposes. Motor fuel, including kerosene, tractor fuel, natural and artificial gas, liquefied petroleum gas, and distillate, when used for agricultural purposes, is exempt from excise taxes imposed under this chapter.
For the purposes of this section, agricultural purposes includes hay grinding but does not include the lighting or heating of any farm residence.
Source: SL 1945, ch 342, § 1; SL 1951, ch 457, §§ 1, 2; SL 1959, ch 439; SDC Supp 1960, § 57.3202-2; SL 1985, ch 89, § 2; SL 1994, ch 96, § 3.