Section 10-47B-140 - Proof of tax payment required for tax refund. - South Dakota Statutes

10-47B-140. Proof of tax payment required for tax refund. Motor fuel and special fuel tax refund claims of consumers shall be accompanied by proof that the South Dakota fuel tax has been paid. Proof of tax payment may be presented in one or more of the following forms:
(1) An original invoice. An invoice shall be an original copy which is serially numbered by machine and prepared in duplicate. The original copy shall be given to the purchaser either at the time of delivery or upon payment of the amount due; or
(2) Any of the following forms of proof containing the information required in § 10-47B-159:
(a) A credit card receipt. A receipt may be prepared using NCR (no carbon required) paper or other means of data transferal. Only an unaltered original copy of a credit card receipt is accepted; or
(b) A statement generated from an unattended, automated pump facility. An itemized monthly statement is acceptable if the statement contains the required invoice information and if the seller has marked the statement as having been paid. If a statement is used as proof of tax payment, the use of double-faced carbon, NCR (no carbon required) paper, and serial numbering are not required in preparation of the statement.

Source: SL 1995, ch 71, § 137.