South Dakota Statutes
§ 10-47B-36 — Retention of administrative expenses not allowed for late reporting or remittance of tax.
South Dakota § 10-47B-36
This text of South Dakota § 10-47B-36 (Retention of administrative expenses not allowed for late reporting or remittance of tax.) 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-36 (2026).
Text
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 .
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Legislative History
SL 1995, ch 71, § 36; SL 1996, ch 90, § 8; SL 1999, ch 58, § 12; SL 2010, ch 66, § 10.
Nearby Sections
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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-36, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-36.