SDCL § 38-34-11: Collection and remission of assessment.
Where this section sits in the code
- TITLE 38. AGRICULTURE AND HORTICULTURE
- CHAPTER 38-34. PULSE CROPS
Each first purchaser of pulse crops 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 the crops subject to the assessment and purchased by the first purchaser. The assessments shall be paid to the department within thirty days of the end of each calendar quarter.
Collected 2026-09-03T15:18:57Z. Source file · JSON