<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-126 - Credit for taxes paid on fuel acquired by importer from out-of-state supplier. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039303Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039303SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039303CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039303CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039303Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039303DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039303DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039303000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039303SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039303SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039303Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-126"><span class="s2039303SENU">10-47B-126</span></a><span xml:space="preserve" class="s2039303SENU">. </span><span class="s2039303CL">Credit for taxes paid on fuel acquired by importer from out</span><span class="s2039303CL-000000">-</span><span class="s2039303CL">of</span><span class="s2039303CL-000000">-</span><span class="s2039303CL">state supplier.</span></p><p dir="ltr" class="s2039303Normal-000001"><span class="s2039303DefaultParagraphFont">A licensed importer may apply for and obtain a credit for taxes paid to this state on fuel which was acquired from a licensed out</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">of</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">state supplier for which the terminal operator issued a bill</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">of</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">lading indicating South Dakota as the destination state which was later diverted to a destination outside of this state. If the credit is not used by the person in the normal course of business within a two</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">month period a refund shall be paid to the person. The claimant shall submit a copy of the original bill</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">of</span><span class="s2039303DefaultParagraphFont-000002">-</span><span class="s2039303DefaultParagraphFont">lading, a copy of the diversion ticket, and evidence that the fuel was reported to the other state.</span></p><p dir="ltr" class="s2039303Normal"><span xml:space="preserve" class="s2039303000003"> </span></p><p dir="ltr" class="s2039303Normal"><span class="s2039303SCL">Source:</span><span xml:space="preserve" class="s2039303SCL-000004"> SL 1995, ch 71, § 126.</span></p></div></body></html>