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

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

Section 74:32:02:02 - Fee assessment calculation - Form

The Department of Revenue and Regulation shall assess and collect the fee at the rate of two cents a gallon. The fee must be calculated on a form provided by the Department of Revenue and Regulation.

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

15 SDR 72, effective 11/17/1988; 23 SDR 220, effective 6/25/1997; 30 SDR 58, effective 11/5/2003.

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

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