10-47B-36. Retention of administrative expenses not allowed for late reporting or remittance of tax.
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/sd/title-10/chapter-10-47/10-47b-36A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or 10-47B-38 .