Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 47B - Fuel Taxation > Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.

Section 10-47B-120 - Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.

10-47B-120. Tax refund for gasoline and natural gasoline used to denature ethyl alcohol. A licensed ethanol producer may apply for and obtain a refund of fuel taxes paid to this state, for gasoline and natural gasoline used to denature ethyl alcohol.

Source: SL 1995, ch 71, § 120; SL 2010, ch 66, § 22.