SDCL § 10-59-52: Fee for collecting tax on behalf of another entity.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax.
Collected 2026-09-03T15:18:56Z. Source file · JSON