<html> <head> <title>Rule 74:32:02:02 Fee assessment calculation -- Form.</title> <META NAME="Keywords" Content="Administrative Rules 74:32:02:02"> <META NAME="Description" Content="Administrative Rules 74:32:02:02 Fee assessment calculation -- Form."> <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>74:32:02:02.&nbsp;&nbsp;Fee assessment calculation -- Form.</b> 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.</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; 30 SDR 58, effective November 5, 2003.</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>