South Dakota Statutes
§ 10-59-52 — Fee for collecting tax on behalf of another entity.
For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax.
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South Dakota § 10-59-52 (Fee for collecting tax on behalf of another entity.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2013, ch 57, § 3.
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