{"data":{"id":"us-sd/sdcl-10-47b-40","jurisdiction":"us-sd","citation":"SDCL § 10-47B-40","heading":"Percent of remitted tax liquid petroleum vendor allowed to retain.","body":"Any liquid petroleum vendor who properly remits tax under this chapter may retain an amount equal to the percentage of tax remitted as follows:\n(1) Two percent of the first twenty-five thousand gallons taxed each month;\n(2) One percent on the gallons taxed in excess of twenty-five thousand each month;\n(3) The maximum amount retained each month shall be five hundred dollars.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-40","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9d1d918257cd842645c496e3a33b4882b709fad128344d822347cc635cf502d9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-39","next":"us-sd/sdcl-10-47b-41"},"notice":"GroundRules: Original legal text. Not legal advice."}