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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-34 Percentage allowed to be retained to off-set administrative expenses of timely reporting.
Universal Citation: SD Codified L § 10-47B-34 (2017)
10-47B-34. Percentage allowed to be retained to off-set administrative expenses of timely reporting. Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax.
Source: SL 1995, ch 71, § 34; SL 2010, ch 66, § 8.
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