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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-52 Fee for collecting tax on behalf of another entity.
Universal Citation: SD Codified L § 10-59-52 (2017)
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, ยง 3.
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