10-45-11. Exemption of fuel sales otherwise taxed.
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/sd/title-10/chapter-10-45/10-45-11A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B .