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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-37 Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.
Universal Citation: SD Codified L § 10-47B-37 (2017)
10-47B-37. Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user. If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one-fourth percent allowed by § 10-47B-34.
Source: SL 1995, ch 71, § 37.
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