<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-135 - No tax refund for certain uses of fuel. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039315Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039315SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039315CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039315Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039315DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039315Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039315000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039315SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039315SCL-000003 { 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="s2039315Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-135"><span class="s2039315SENU">10-47B-135</span></a><span xml:space="preserve" class="s2039315SENU">. </span><span class="s2039315CL">No tax refund for certain uses of fuel.</span></p><p dir="ltr" class="s2039315Normal-000000"><span class="s2039315DefaultParagraphFont">No refund of motor fuel or special fuel taxes paid may be made for any of the following uses of fuel:</span></p><p dir="ltr" class="s2039315Normal-000001"><span class="s2039315DefaultParagraphFont">(1)    Fuel used in motor vehicles operated on the public highways of this state;</span></p><p dir="ltr" class="s2039315Normal-000001"><span class="s2039315DefaultParagraphFont">(2)    Fuel used for propulsion on the highway in any vehicles, machinery, or equipment for any highway construction or maintenance work which is paid for, wholly or in part, by public moneys;</span></p><p dir="ltr" class="s2039315Normal-000001"><span class="s2039315DefaultParagraphFont">(3)    Fuel used in aircraft or watercraft;</span></p><p dir="ltr" class="s2039315Normal-000001"><span class="s2039315DefaultParagraphFont">(4)    Undyed special fuel used in off-road machinery or equipment;</span></p><p dir="ltr" class="s2039315Normal-000001"><span class="s2039315DefaultParagraphFont">(5)    Fuel used from the engine fuel supply tank by a motor vehicle while idling. Fuel used by a motor vehicle while idling shall be included in the total amount of fuel consumed when calculating average miles per gallon; or</span></p><p dir="ltr" class="s2039315Normal-000001"><span class="s2039315DefaultParagraphFont">(6)    Fuel used in any motor vehicle, recreation vehicle, or farm equipment used for nonhighway agricultural purposes or, unless otherwise provided by this chapter, used in any motor vehicle or equipment for nonhighway commercial uses.</span></p><p dir="ltr" class="s2039315Normal"><span xml:space="preserve" class="s2039315000002"> </span></p><p dir="ltr" class="s2039315Normal"><span class="s2039315SCL">Source:</span><span xml:space="preserve" class="s2039315SCL-000003"> SL 1995, ch 71, § 132; SL 2011, ch 61, § 5.</span></p></div></body></html>