Section 10-47B-33 - Method of tax remittance by supplier of motor fuel or special fuel. - South Dakota Statutes

10-47B-33. Method of tax remittance by supplier of motor fuel or special fuel. Any supplier or out-of-state supplier required to remit the tax on motor fuel or special fuel shall remit the fuel taxes due by electronic fund transfer or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.

Source: SL 1995, ch 71, § 33.