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§ 38-34-11 Collection and remission of assessment.

SD Codified L § 38-34-11 (2019) (N/A)
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38-34-11. Collection and remission of assessment. Each first purchaser of pulse crops 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 the crops subject to the assessment and purchased by the first purchaser. The assessments shall be paid to the department within thirty days of the end of each calendar quarter.

Source: SL 2005, ch 214, § 11.

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§ 38-34-10 Assessment on pulse crop--Rate--Reciprocal agreements.
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§ 38-34-12 First purchaser of pulse crops--Information required on application or affidavit.