Cessation of business--Notice to secretary--Reports and payments due

If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, together with all interest accruing or penalties imposed under this chapter, become due and payable concurrently with such discontinuance. The person shall make a report, pay all such taxes, interest and penalties, and surrender the license to the secretary.

Last amended: Source: SL 1995, ch 71 , § 77.

Source: view the official text

In this chapter (40 sections)

10-47B-57 · Application for out-of-state supplier's license
10-47B-58 · Terminal operator's license required
10-47B-59 · Exporter's license required--Licensure in destination state…
10-47B-60 · Transporter's license required
10-47B-61 · Importer's license required
10-47B-62 · Blender's license required
10-47B-63 · Liquid petroleum gas vendor's license required
10-47B-64 · Compressed natural gas vendor's license required
10-47B-65 · Marketer license for wholesale distributor or retail dealer
10-47B-66 · Liquid petroleum gas user's license required
10-47B-67 · Ethanol producer's license required
10-47B-68 · Bulk plant operator's license required
10-47B-69 · Highway contractor fuel tax license required
10-47B-70 · Refund claimant license required
10-47B-71 · Information required on license form
10-47B-72 · Renewal of licenses
10-47B-73 · Reasons for refusal to issue license
10-47B-74 · Fuel license application process
10-47B-75 · Revocation and cancellation of license or…
10-47B-76 · Cancellation of license by written request
10-47B-77 · Cessation of business--Notice to secretary--Reports and…
10-47B-78 · Cancellation of license for non-activity--Request for…
10-47B-79 · Assignment of license prohibited--License presented upon…
10-47B-80 · Filing security concurrently with license application
10-47B-81 · Bond requirements
10-47B-82 · Form of security other than bond
10-47B-83 · Reasons for requiring increase in amount of security or…
10-47B-84 · Determining amount of increased security
10-47B-85 · Release of surety on a bond--Written request for…
10-47B-86 · Cancellation of bond
10-47B-87 · Surety company to send bond form, rider, amendment, or…
10-47B-88 · Decrease in bond amount, or waiver of bond, upon…
10-47B-89 · Display of license at place of business
10-47B-90 · Surrender of license upon discontinuance of business
10-47B-91 · Monthly report by supplier--Information required
10-47B-92 · Time for filing supplier's report
10-47B-93 · Necessary information reported by supplier
10-47B-94 · All fuel destined for South Dakota to be reported monthly…
10-47B-95 · Monthly report required from importer
10-47B-96 · Time for filing importer's report

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