38-10-23. Sales to federal government exempt from fee. The fee, herein levied and imposed by the provisions of § 38-10-22, shall not apply to the sale of wheat to the federal government for ultimate use or consumption by the people of the United States, where the State of South Dakota is prohibited from imposing such fee by the Constitution of the United States and laws enacted pursuant thereto.
Source: SL 1961, ch 11, § 14.
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