64:75:04:05Disputed delinquency.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
A retailer that receives a notice of delinquency may dispute the delinquency to the wholesaler. The retailer must dispute the delinquency within five days of the date of the notice. Any dispute raised by a retailer after this period will not prevent the wholesaler from reporting the delinquency to the department.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019.
General Authority
- SDCL 35-10-1 ↗Amended by SB53 (2019) — authorize certain retailers to offer quantity discounts or cash discounts for th