Chapter 51

(Senate Bill 42)

An Act to require all documentation supporting a tax refund claim regarding the accidental mixing of undyed and dyed diesel fuel to be submitted to the Department of Revenue within a certain time period.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 10-47B-132 be AMENDED.

10-47B-132. Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:

(1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;

(2) The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;

(3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and

(4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.

No interest may be paid to a claimant applying for a refund under this section.

Signed February 17, 2021