<html> <head> <title>Rule 74:32:02:01 Fee collection.</title> <META NAME="Keywords" Content="Administrative Rules 74:32:02:01"> <META NAME="Description" Content="Administrative Rules 74:32:02:01 Fee collection."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p><font size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>74:32:02:01.&nbsp;&nbsp;Fee collection.</b> The petroleum release compensation and tank inspection fee imposed by SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=34A-13-20">34A-13-20</A> 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.</font></p> <p><font size=3 face="Times New Roman">&nbsp;</font></p> <p><font size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 15 SDR 72, effective November 17, 1988; 23 SDR 220, effective June 25, 1997.</font></p> <p><font size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=34A-13-16">34A-13-16</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=34A-13-22">34A-13-22.</A></font></p> <p><font size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=34A-13-19">34A-13-19</A> to <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=34A-13-22">34A-13-22.</A></font></p> <p><font size=3 face="Times New Roman">&nbsp;</font></p> </div> </body> </html>