Section 10-47B-119.1 - Tax refund for racing fuel used in organized racing events. - South Dakota Statutes

10-47B-119.1. Tax refund for racing fuel used in organized racing events. Any special fuel or motor fuel user may apply for and obtain a refund of fuel taxes imposed and paid to this state for motor fuel or special fuel purchased and used as racing fuel in motor vehicles operated solely off of public highways in organized racing events.

Source: SL 2006, ch 59, § 3.