Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-36 - Retention of administrative expenses not allowed for late reporting or remittance of tax

S.D. Codified Laws § 10-47B-36

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Current through the 2024 Legislative Session
Section 10-47B-36 - Retention of administrative expenses not allowed for late reporting or remittance of tax

If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or 10-47B-38.

SDCL 10-47B-36

SL 1995, ch 71, § 36; SL 1996, ch 90, § 8; SL 1999, ch 58, § 12; SL 2010, ch 66, § 10.