South Dakota Statutes
§ 10-46-26 — Tax collected as debt of retailer.
South Dakota § 10-46-26
This text of South Dakota § 10-46-26 (Tax collected as debt of retailer.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46-26 (2026).
Text
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.
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Bluebook (online)
South Dakota § 10-46-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-26.