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§ 38-10-32 Minor errors in fee collection overlooked.

SD Codified L § 38-10-32 (2019) (N/A)
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38-10-32. Minor errors in fee collection overlooked. In connection with the collection of the wheat promotional fee on Commodity Credit Corporation wheat loans disbursed and purchase agreement settlement made, undercollections or overcollections of the wheat promotional fee amounting to one dollar or less as a result of errors, will not require collection of the underpayment or refund of the overpayment by commodity credit corporation and their responsibility in such cases shall be waived.

Source: SL 1961, ch 11, § 12 (5).

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§ 38-10-33 Assessment of fee by director on failure to file report--Penalty--Time of payment.