{"data":{"id":"us-sd/sdcl-10-59-52","jurisdiction":"us-sd","citation":"SDCL § 10-59-52","heading":"Fee for collecting tax on behalf of another entity.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-52","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bdfaf45905544740722abe09c54cc239e1c1b1082c7296e1959b2c60032103b0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-51","next":"us-sd/sdcl-10-59-53"},"notice":"GroundRules: Original legal text. Not legal advice."}