South Dakota Statutes

§ 10-59-52 — Fee for collecting tax on behalf of another entity.

South Dakota § 10-59-52
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

This text of South Dakota § 10-59-52 (Fee for collecting tax on behalf of another entity.) 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 § 10-59-52 (2026).

Text

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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Legislative History

SL 2013, ch 57, § 3.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-59-52, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-52.