{"data":{"id":"us-sd/sdcl-10-47b-38","jurisdiction":"us-sd","citation":"SDCL § 10-47B-38","heading":"Amount importer allowed to retain for timely remittance.","body":"A licensed importer may retain an amount equal to two-thirds of the allowance provided for in § 10-47B-34 for the tax timely reported and remitted by the importer to the state.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-38","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3be66cb054502a95011baaf837289721fa472f5d5c4e46b1926d595eea7743b6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-37","next":"us-sd/sdcl-10-47b-39"},"notice":"GroundRules: Original legal text. Not legal advice."}