{"data":{"id":"us-sd/sdcl-10-47b-36","jurisdiction":"us-sd","citation":"SDCL § 10-47B-36","heading":"Retention of administrative expenses not allowed for late reporting or remittance of tax.","body":"If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or 10-47B-38.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-36","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"dacfb7cf1088703e51edaf3aced36887cb4e0499f8de962b27ac20da49c90409","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-35","next":"us-sd/sdcl-10-47b-37"},"notice":"GroundRules: Original legal text. Not legal advice."}