GroundRules
SDCL § 10-46-26: Tax collected as debt of retailer.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46. USE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON