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.
South Dakota Legal Code