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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-32 Delayed payment of tax by wholesale distributor or retail dealer.
Universal Citation: SD Codified L § 10-47B-32 (2017)
10-47B-32. Delayed payment of tax by wholesale distributor or retail dealer. A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in § 34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date.
Source: SL 1995, ch 71, § 32; SL 1996, ch 90, § 7A; SL 2017, ch 65, § 21.
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