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.
South Dakota Legal Code