South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-25 — Remittance of tax on ethyl alcohol and methyl alcohol

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The tax imposed on ethyl alcohol and methyl alcohol by § 10-47B-9.1 and not exempted by § 10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker.

Last amended: Source: SL 1995, ch 71 , § 25; SL 2009, ch 55 , § 22; SL 2010, ch 66 , § 7.

Source: official text