State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-38 > Chapter-27 > Statute-38-27-12

38-27-12. Collection of assessment by deduction from purchase price. Any first purchaser of sunflowers, safflowers, canola, or flax 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 all sunflowers, safflowers, canola, or flax subject to the assessment and purchased by the first purchaser.

Source: SL 1980, ch 273, § 10; SL 1985, ch 314, § 3; SL 1989, ch 346, § 11.