§ 44-19-35. Tax collection as property held in trust for the state.
All taxes collected by any retailer from purchasers in accordance with the provisions
of chapter 18 of this title, and all taxes collected by any retailer from purchasers
under color of those provisions, constitutes a trust fund for the state until paid
to the tax administrator. That trust is enforceable against:
(1) The retailer;
(2) Any officer, agent, servant, or employee of any corporate retailer responsible for
either the collection or payment, or both, of the tax;
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§ 44-19-35. Tax collection as property held in trust for the state.
All taxes collected by any retailer from purchasers in accordance with the provisions
of chapter 18 of this title, and all taxes collected by any retailer from purchasers
under color of those provisions, constitutes a trust fund for the state until paid
to the tax administrator. That trust is enforceable against:
(1) The retailer;
(2) Any officer, agent, servant, or employee of any corporate retailer responsible for
either the collection or payment, or both, of the tax;
(3) Any person receiving any part of the fund without consideration, or knowing that the
retailer or any officer, agent, servant, or employee of any corporate retailer is
committing a breach of trust; and
(4)(i) Their estates, heirs, and representatives; provided, that a purchaser to whom a refund
has been properly made, or any person who receives payment of a lawful obligation
of the retailer from that fund, is presumed to have received that amount in good faith
and without any knowledge of the breach of trust.
(ii) The word "purchaser� includes a person who has paid rental charges on living quarters
in any hotel, rooming house, or tourist camp.