Section 34A-1-60 - Obligation to pay fee imposed on regular air contaminant--Date due. - South Dakota Statutes

34A-1-60. Obligation to pay fee imposed on regular air contaminant--Date due. The obligation to pay the annual fee imposed by § 34A-1-58 is upon the owner or operator of a regulated air contaminant source and shall accrue on July first for all facilities. The fee is due and payable by July thirty-first and shall be remitted to the Department of Revenue and Regulation along with such forms as may be prescribed by the secretary of revenue and regulation in rules promulgated pursuant to chapter 1-26.

Source: SL 1992, ch 254, § 75; SL 1993, ch 257, § 7; SL 2003, ch 272, § 82.