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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 47B - Fuel Taxation > Section 10-47B-38 - Amount importer allowed to retain for timely remittance.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-47B-38 - Amount importer allowed to retain for timely remittance.

10-47B-38. Amount importer allowed to retain for timely remittance. 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.

Source: SL 1995, ch 71, § 38.

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