10-47B-38. Amount importer allowed to retain for timely remittance.
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/sd/title-10/chapter-10-47/10-47b-38A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A licensed importer may retain an amount equal to two - thirds of the allowance provided for in § 10-47B-34 for the tax timely reported and remitted by the importer to the state.