S.D. Admin. R. 74:32:02:01

Current through Register Vol. 51, page 67, December 16, 2024

Section 74:32:02:01 - Fee collection

The petroleum release compensation and tank inspection fee imposed by SDCL 34A-13-20 shall be collected with the fuel excise tax pursuant to SDCL 10-47B-5 to 10-47B-10, inclusive, and SDCL 10-47B-13. The fee is delinquent at the same time that fuel taxes become delinquent pursuant to SDCL 10-47B-29.

S.D. Admin. R. 74:32:02:01

15 SDR 72, effective 11/17/1988; 23 SDR 220, effective 6/25/1997.

General Authority: SDCL 34A-13-16, 34A-13-22.

Law Implemented: SDCL 34A-13-19 to 34A-13-22.