Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 47B - Fuel Taxation > Sections 10-47B-70, 10-47B-71 - Refund claimant license required. Information required on license form

Sections 10-47B-70, 10-47B-71 - Refund claimant license required. Information required on license form

10-47B-70. Refund claimant license required. Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-119, 10-47B-127, 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.