10-46-26. Tax collected as debt of retailer.
39 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-26A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax required to be collected by any retailer pursuant to §§ 10-46-20 to 10-46-22 , inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state.