SDCL § 38-10-27: Quarterly reports by wheat purchasers--Payment of fee.

The purchaser shall render and have on file a report with the commission by the thirtieth day following the end of each calendar quarter. The report shall be on forms provided by the commission and shall display the number of bushels of wheat purchased in the preceding quarter and the amount of fee being remitted. If no wheat was purchased, that information shall be so listed on the report.