{"data":{"id":"us-sd/sdcl-10-47b-34","jurisdiction":"us-sd","citation":"SDCL § 10-47B-34","heading":"Percentage allowed to be retained to off-set administrative expenses of timely reporting.","body":"Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-34","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d9ac6bc2d50a19e4073a2c37779fecfeca81a87ce2834bf87983eb42d0e6232b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-33","next":"us-sd/sdcl-10-47b-35"},"notice":"GroundRules: Original legal text. Not legal advice."}