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SOUTH DAKOTA STATUTES AND CODES
Section 10-47B-122 - Tax refund to dealer for sale of fuel to approved tribal Indian school.
10-47B-122. Tax refund to dealer for sale of fuel to approved tribal Indian school. 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 sold in bulk to a tribal Indian school which has been approved by the department and to which the department has issued an exempt user number.
Source: SL 1995, ch 71, § 122.
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