South Dakota Statutes
§ 10-46-26 — Tax collected as debt of retailer.
The tax required to be collected by any retailer pursuant to §§ 10-46-20 to 10-46-22 , inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state.
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Legislative History
SL 1939, ch 276, § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107, § 3.
Nearby Sections
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§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
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