South Dakota Statutes
§ 10-47B-32 — Delayed payment of tax by wholesale distributor or retail dealer.
A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in § 34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date.
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South Dakota § 10-47B-32 (Delayed payment of tax by wholesale distributor or retail dealer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 32; SL 1996, ch 90, § 7A; SL 2017, ch 65, § 21.
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