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.
S.D. Codified Laws § 10-47B-38
Amount importer allowed to retain for timely remittance
Source: SL 1995, ch 71, § 38.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.