South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:04:04 — Notice of delinquency
64:75:04:04. Notice
of delinquency. Following the expiration of the payment period or upon
determination of the delinquency , a wholesaler shall provide written
notice of the delinquency to the retail dealer. The written notice of
delinquency may
be delivered
by U.S. mai l, using electronic
means , or in person to
the retail establishment. The written notice of delinquency must state at a minimum
the amount due , the delivery date , and the date the account
became delinquent.
The notice shall also include the
following language: ''If this delinquency is not resolved within five days
of the date of this notice , it will be reported to the Department of Revenue. Be advised , delinquent
retailers are prohibited from purchasing alcoholic beverages from any wholesaler until
any delinquency is resolved and cleared from the records of the
Department."
Source: official text