South Dakota Statutes
§ 10-47B-34 — Percentage allowed to be retained to off-set administrative expenses of timely reporting.
South Dakota § 10-47B-34
This text of South Dakota § 10-47B-34 (Percentage allowed to be retained to off-set administrative expenses of timely reporting.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-47B-34 (2026).
Text
Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax.
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Legislative History
SL 1995, ch 71, § 34; SL 2010, ch 66, § 8.
Nearby Sections
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-47B-34, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-34.