{"data":{"id":"us-sd/sdcl-10-47b-35","jurisdiction":"us-sd","citation":"SDCL § 10-47B-35","heading":"Distribution of amount retained for administrative expenses.","body":"The amount that the supplier, ethanol producer, or ethanol broker is permitted to retain under § 10-47B-34 shall be distributed by the supplier, out-of-state supplier, ethanol producer, or ethanol broker as follows:\n(1) One-third retained by the supplier, out-of-state supplier, ethanol producer, or ethanol broker to help off-set the administrative expense of timely reporting and remitting of tax;\n(2) Two-thirds to the wholesale distributor, retail dealer, or end user who withdraws fuel from the terminal at the rack to help off-set the cost of fuel lost due to shrinkage caused by evaporation or temperature change.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-35","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4ff0a4263c6b6fff709f8a2f840cc48b269fadef062a0c87539c5dbbfabb3a33","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-34","next":"us-sd/sdcl-10-47b-36"},"notice":"GroundRules: Original legal text. Not legal advice."}