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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-86 Cancellation of bond.
Universal Citation: SD Codified L § 10-47B-86 (2017)
10-47B-86. Cancellation of bond. If a license is cancelled by the secretary as provided in this chapter and if the license holder has paid all taxes due and payable under this chapter, together with all penalties and interest accruing under the provisions of this chapter, then the secretary shall cancel the bond. Any negotiable instrument or security which is held in lieu of a surety bond shall be surrendered three years after the license is cancelled.
Source: SL 1995, ch 71, ยง 86.
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