South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:06 — Extension of credit period
If all licensed
wholesalers and distributors doing business in the same trade area are not open
for business as that term is generally and usually construed for any period of
time of seven consecutive days or more, the provisions of § 64:44:01:05 do
not apply. The period of time for making final payment of the accrued
obligations of a retailer shall be extended for the same period of time as that
for which all licensed wholesalers and distributors have not been in business.
Source: official text