10-47B-25. Remittance of tax on ethyl alcohol and methyl alcohol..The tax imposed on ethyl alcohol and methyl alcohol by §10-47B-9.1 and not exempted by §10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker. Source: SL 1995, ch 71, §25; SL 2009, ch 55, §22; SL 2010, ch 66, §7.
South Dakota Legal Code