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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-38 Amount importer allowed to retain for timely remittance.
Universal Citation: SD Codified L § 10-47B-38 (2017)
10-47B-38. Amount importer allowed to retain for timely remittance. 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.
Source: SL 1995, ch 71, § 38.
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