10-47B-122. Tax refund to dealer for sale of fuel to approved tribal Indian school.
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/sd/title-10/chapter-10-47/10-47b-122·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A retail dealer, holding any license issued by this chapter may apply for and obtain a refund of taxes paid to this state on motor fuel sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.