S.D. Codified Laws § 38-27-12

Current through the 2024 Legislative Session

Section 38-27-12 - Collection of assessment by deduction from purchase price

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.

SDCL 38-27-12

SL 1980, ch 273, § 10; SL 1985, ch 314, § 3; SL 1989, ch 346, § 11.