10-47B-131.3. Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
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/sd/title-10/chapter-10-47/10-47b-131-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who holds a license in accordance with the provision of this chapter may apply for a credit or refund of fuel taxes imposed and paid to this state for undyed special fuel purchased and used in a nontaxable manner if it has been determined by the secretary that a shortage of dyed special fuel existed at the time of the sale. The claimant shall submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer's supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.