{"data":{"id":"us-sd/sdcl-10-47b-32","jurisdiction":"us-sd","citation":"SDCL § 10-47B-32","heading":"Delayed payment of tax by wholesale distributor or retail dealer.","body":"A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in § 34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-32","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6ed18450ec471b70b57cc35d3ba612e0ee787dd7011d240d2d19c37db090add7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-31","next":"us-sd/sdcl-10-47b-33"},"notice":"GroundRules: Original legal text. Not legal advice."}