South Dakota § 10-47B-137 - Lost fuel--Requirements for tax refund.
Full text of South Dakota South Dakota Codified Laws § 10-47B-137 — Lost fuel--Requirements for tax refund., with citation guidance and answers to common questions.
§ 10-47B-137. Lost fuel--Requirements for tax refund.
Any person engaged in the sale of motor fuel or special fuel and licensed in accordance with the provisions of this chapter, who has lost motor fuel or undyed special fuel, upon which fuel excise tax has been paid to this state, by leakage or theft, or a single incident of loss or destruction caused by fire, flood, tornado, wind storm, or explosion exceeding one hundred gallons, on which the fuel tax imposed by this chapter, has been paid shall be refunded the amount of tax on the lost gallons upon compliance with the following requirements:
(1) The claimant shall notify the secretary of the loss, by registered or certified mail, within ten days after the loss is discovered;
(2) Copies of police reports in cases of theft and insurance reports shall accompany all claims;
(3) Claims for refunds shall be filed with the secretary within thirty days after the loss is discovered, or the claim is thereafter barred;
(4) No claims for a refund for a loss by leakage or theft of less than five hundred gallons may be considered or allowed. Such loss is presumed to be shrinkage; and
(5) The books and records of the claimant shall be available for inspection by the department.
If a claim for refund under this section is allowed and approved by the secretary, the state auditor shall issue a warrant for the amount allowed, upon the presentation of a claim bearing the approval of the secretary.
Source: SL 1995, ch 71, § 134; SL 2013, ch 59, § 16.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-137
What does South Dakota Codified Laws § 10-47B-137 cover?
Section 10-47B-137 ("Lost fuel--Requirements for tax refund.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-47B-137?
A common citation format is "South Dakota Codified Laws § 10-47B-137" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-47B-137 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.