South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-36 — Retention of administrative expenses not allowed for late reporting or remittance of tax

If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or 10-47B-38 .

Last amended: Source: SL 1995, ch 71 , § 36; SL 1996, ch 90 , § 8; SL 1999, ch 58 , § 12; SL 2010, ch 66 , § 10.

Source: official text