§ 74:32:02:02

ARSD 74:32:02:02

Fee assessment calculation -- Form.

Effective Nov 5, 200330 SDR 58Source: 15 SDR 72, effective November 17, 1988; 23 SDR 220, effective June 25, 1997; 30 SDR 58, effective November 5, 2003. | General Authority: SDCL 34A-13-16 , 34A-13-22. | Law Implemented: SDCL 34A-13-19 to 34A-13-22.

The Department of Revenue and Regulation shall assess and collect the fee at the rate of two cents a gallon. The fee must be calculated on a form provided by the Department of Revenue and Regulation.

Source: 15 SDR 72, effective November 17, 1988; 23 SDR 220, effective June 25, 1997; 30 SDR 58, effective November 5, 2003.

General Authority: SDCL 34A-13-16 , 34A-13-22.

Law Implemented: SDCL 34A-13-19 to 34A-13-22.