74:32:02:01Fee collection.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The petroleum release compensation and tank inspection fee imposed by SDCL 34A-13-20 shall be collected with the fuel excise tax pursuant to SDCL 10-47B-5 to 10-47B-10, inclusive, and SDCL 10-47B-13. The fee is delinquent at the same time that fuel taxes become delinquent pursuant to SDCL 10-47B-29.
Source: 15 SDR 72, effective November 17, 1988; 23 SDR 220, effective June 25, 1997.