Section 10-47B-29 - Due date for remittance of excise taxes.

10-47B-29. Due date for remittance of excise taxes. All tax required to be remitted by §§ 10-47B-21 to 10-47B-27, inclusive, is due and payable on or before the last day of the calendar month which follows the month in which the tax was imposed. If the last day of the month falls on a Sunday or legal holiday, the tax is due and payable on the next working day.

Source: SL 1995, ch 71, § 29.