10-47B-124. Tax refund to retail dealer on fuel sold to federal government or defense supply center.
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/sd/title-10/chapter-10-47/10-47b-124A 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 or special fuel, sold to the federal government or defense supply center for its consumption.