S.D. Codified Laws § 34A-6-82
The solid waste management fee imposed by § 34A-6-81 shall be paid by the owner of the landfill facility and remitted to the state treasury. The obligation of the owner to pay the fee accrues at the time the solid waste is disposed of at the landfill facility. This fee shall be due and payable on or before the fifteenth day of the month next succeeding the month in which the fee accrued together with a return on such form or forms as may be prescribed by the secretary of revenue. Facilities without scales that determine their fees on the basis of population served as provided for under § 34A-6-81 may submit one annual report and fee for the period July first to June thirtieth, inclusive, the report and fee due and payable on or before July thirty-first of the current year. Each operator of a landfill facility who is required to pay this fee shall keep complete and accurate records in such form as the secretary of revenue, by rules promulgated pursuant to chapter 1-26, may require.
SDCL 34A-6-82