South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:11 — Retail delinquency
If a retail dealer
becomes delinquent in the payment of any account due for merchandise purchased,
the licensed wholesaler or distributor shall report that fact within 24 hours
to the department. A retail dealer who becomes delinquent may not purchase
merchandise for cash or otherwise from a licensed wholesaler or distributor
until the delinquent account has been paid in full. The delinquent account must
be cleared from the records of the department before a licensed wholesaler or
distributor is permitted to sell merchandise to the retail dealer.
Source: official text