South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-47B-38: Amount importer allowed to retain for timely remittance.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-47B. FUEL TAXATION

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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