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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-37

Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user

Official textsdlegislature.gov

If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one - fourth percent allowed by § 10-47B-34 .

Last amended: Source: SL 1995, ch 71 , § 37.

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In this chapter (40 sections)
  1. 10-47B-14 · 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27…
  2. 10-47B-18 · 10-47B-18. Repealed by SL 1999, ch 58, § 5
  3. 10-47B-19 · Exemptions from fuel excise tax
  4. 10-47B-20 · Dye added to exempted special fuel
  5. 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5
  6. 10-47B-22 · Remittance by importer of certain imported fuel--Exception
  7. 10-47B-23 · Remittance of tax when out-of-state supplier owns title to…
  8. 10-47B-24 · Remittance of tax on ethyl alcohol and other substances…
  9. 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol
  10. 10-47B-26 · Remittance of tax on fuel destined for another state but…
  11. 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
  12. 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
  13. 10-47B-29 · Due date for remittance of excise taxes
  14. 10-47B-30 · Calculation and payment of tax on special fuel used by…
  15. 10-47B-31 · Payment of tax on certain fuels used in self-propelled…
  16. 10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
  17. 10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
  18. 10-47B-34 · Percentage allowed to be retained to off-set administrative…
  19. 10-47B-35 · Distribution of amount retained for administrative expenses
  20. 10-47B-36 · Retention of administrative expenses not allowed for late…
  21. 10-47B-37 · Percentage supplier allowed to retain if payment is late…
  22. 10-47B-38 · Amount importer allowed to retain for timely remittance
  23. 10-47B-39 · Payment by exporter of administrative cost allowance on…
  24. 10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
  25. 10-47B-41 · Joint and several liability of officers, managers, or…
  26. 10-47B-42 · Required taxes belong to state
  27. 10-47B-43 · Preparation and delivery of bill-of-lading setting out fuel…
  28. 10-47B-44 · Transportation of motor fuel or special fuel to carry…
  29. 10-47B-45 · Required documentation for importing motor fuel or special…
  30. 10-47B-46 · Bill-of-lading, drop load tickets, or diversion tickets…
  31. 10-47B-47 · Required time period for retention of shipping papers by…
  32. 10-47B-48 · Acceptance of fuel without bill-of-lading, drop load…
  33. 10-47B-49 · Circumstances requiring issuance of diversion ticket
  34. 10-47B-50 · Issuance of drop load ticket--Copy of ticket
  35. 10-47B-51 · Reliance on transporter's intended destination state--Joint…
  36. 10-47B-52 · Exemptions for bulk plant operator delivering fuel into…
  37. 10-47B-53 · Information required on bill-of-lading
  38. 10-47B-54 · Information required on diversion ticket
  39. 10-47B-55 · Information required on drop load ticket
  40. 10-47B-56 · Supplier's license required
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