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99 chapters · 1,878 sections in this title.
SDCL § 10-47B-36 Retention of administrative expenses not allowed for late reporting or remittance of tax
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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 . Source: SL 1995, ch 71…
SDCL § 10-47B-37 Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user
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If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one - fourth percent allowed by § 10-47B-34 . Source: SL 1995…
SDCL § 10-47B-38 Amount importer allowed to retain for timely remittance
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A licensed importer may retain an amount equal to two - thirds of the allowance provided for in § 10-47B-34 for the tax timely reported and remitted by the importer to the state. Source: SL 1995, ch 71 , § 38.
SDCL § 10-47B-39 Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location
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An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in § 10-47B-34 or the entire amount allowed for in § 10-47B-38 on the tax that the exporter is entitled to be refunded by § 10-47B-125 for motor fuel or undyed special fuel exp…
