South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:04:03 — Retail delinquency
64:75:04:03. Retail
delinquency. A retailer who has not remitted payment within the 30-day payment
period is delinquent. Payment remitted in the mail must be received by the
wholesaler within the payment period or postmarked within the 30-da y payment period to be
considered timely. Any insufficient funds check received as payment for a
retail account
is
considered delinquent. Any form of payment otherwise unsuccessful or dishonored
is considered
delinquent.
Source: official text