South Dakota Statutes
§ 10-47B-38 — Amount importer allowed to retain for timely remittance.
South Dakota § 10-47B-38
This text of South Dakota § 10-47B-38 (Amount importer allowed to retain for timely remittance.) 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-38 (2026).
Text
A licensed importer may retain an amount equal to two - thirds of the allowance provided for in § 10-47B-34 for the tax timely reported and remitted by the importer to the state.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1995, ch 71, § 38.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-47B-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-38.