SDCL § 10-50-38: Act of agent as act of principal.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50. CIGARETTE TAX
For the purpose of this chapter, the act or omission of any officer, agent, or other person acting for or employed by any person, corporation, limited liability company, association, or partnership within the scope of that office, agency, or employment is deemed to be the act or omission of such person, corporation, limited liability company, association, or partnership as well as that person's own.
Collected 2026-09-03T15:18:56Z. Source file · JSON