10-47B-123. Tax refund to dealer for lost fuel.
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/sd/title-10/chapter-10-47/10-47b-123·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A wholesale distributor or retail dealer, holding any license issued by this chapter may apply for and obtain a refund for taxes paid to this state on motor fuel or special fuel lost as specified in § 10-47B-137 if all the conditions of that section are met.