{"data":{"id":"us-sd/sdcl-10-46-26","jurisdiction":"us-sd","citation":"SDCL § 10-46-26","heading":"Tax collected as debt of retailer.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-26","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d0d4074615fc177de56961828449f5d8ed71a194b4cb70ea29b76deff7dc9a28","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-25","next":"us-sd/sdcl-10-46-27"},"notice":"GroundRules: Original legal text. Not legal advice."}