10-47B-131.1. Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
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/sd/title-10/chapter-10-47/10-47b-131-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A consumer of undyed special fuel may apply for a refund of fuel taxes imposed and paid to this state, for undyed special fuel in a manufacturing process for which dyed special fuel cannot be used. Adequate records shall be maintained to support such claims.