Retention of administrative expenses not allowed for late reporting or remittance of tax.

1. Law
2. South Dakota Codified Laws
3. Taxation
4. Fuel Taxation
5. Retention of administrative expenses not allowed for late reporting or remittance of tax.

10-47B-36. Retention of administrative expenses not allowed for late reporting or remittance of tax.

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.

Source: SL 1995, ch 71, §36; SL 1996, ch 90, §8; SL 1999, ch 58, §12; SL 2010, ch 66, §10.

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