10-47B-32. Delayed payment of tax by wholesale distributor or retail dealer.A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in §34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date. Source: SL 1995, ch 71, §32; SL 1996, ch 90, §7A; SL 2017, ch 65, §21.
South Dakota Legal Code