§ 10-59-52 Fee for collecting tax on behalf of another entity.

SD Codified L § 10-59-52 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-59-52. Fee for collecting tax on behalf of another entity. 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.

Source: SL 2013, ch 57, § 3.