S.D. Codified Laws § 10-46-26

Current with legislation signed by the governor on or before 3/6/2024

Section 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.

SDCL 10-46-26

SL 1939, ch 276, § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107, § 3.