The tax imposed on ethyl alcohol and methyl alcohol by § 10-47B-9.1 and not exempted by § 10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker. Source: SL 1995, ch 71 , § 25; SL 2009, ch 55 , § 22; SL 2010, ch 66 , § 7.
Remittance of tax on ethyl alcohol and methyl alcohol.
SDCL § 10-47B-25 — under FUEL TAXATION.
SDCL § 10-47B-25