S.D. Codified Laws § 38-27-12

Collection of assessment by deduction from purchase price

Last amended: 1989Year: 2025Length: 74 wordsOfficial source
Any first purchaser of sunflowers, safflowers, canola, or flax shall collect the assessment imposed by this chapter by charging and collecting from the seller the assessment at the prescribed rate by deducting the assessment from the purchase price of all sunflowers, safflowers, canola, or flax subject to the assessment and purchased by the first purchaser. Source: SL 1980, ch 273, § 10; SL 1985, ch 314, § 3; SL 1989, ch 346, § 11.
S.D. Codified Laws § 38-27-12: Collection of assessment by deduction from purchase price | Justis AI