The obligation to pay the annual fee imposed by § 34A-1-58 is upon the owner or operator of a regulated air contaminant source and shall accrue on July first for all facilities. The fee is due and payable by July thirty-first and shall be remitted to the Department of Agriculture and Natural Resources along with the forms prescribed by the secretary in rules promulgated pursuant to chapter 1-26.
SDCL 34A-1-60