10-46-14. Exemption of commodities otherwise taxed.
28 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-14A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The use in this state of gasoline, motor fuel, and special fuel subject to tax under chapter 10-47B is specifically exempted from the tax imposed by this chapter.