10-47B-131. Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on undyed special fuel, delivered into a motor carrier refrigeration unit which is not attached to engine fuel supply tank of the vehicle. The claim shall indicate the sales tax due on the sales transactions. The claim shall be supported by sales invoices which have "reefer" noted on them and state the amount of sales tax due on the sale.

Source: SL 1995, ch 71, § 131; SL 1996, ch 90, § 33.



SDLRC - Codified Law 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.

A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.

Source: SL 1996, ch 90, § 35.



SDLRC - Codified Law 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

10-47B-131.2. Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.

A consumer of motor fuel or undyed special fuel may apply for and obtain a refund of fuel taxes imposed and paid to this state, if a state or federal court of final appeals finds that taxation of the purchase or use of the fuel is preempted by federal law or unconstitutional. If applicable, the claim shall be supported by fuel purchase invoices, odometer readings, log books and calculated on an average mile per gallon basis.

Source: SL 1996, ch 90, § 36.



SDLRC - Codified Law 10-47B-131 - Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.

10-47B-131.3. Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.

Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.

Source: SL 2008, ch 56, § 1.