38-32-16. Deduction of assessment from purchase price.
34 words·~1 min read·
/sd/title-38/chapter-38-32/38-32-16A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every first purchaser of corn shall collect the assessment imposed by this chapter by deducting the assessment from the purchase price of all corn subject to the assessment and purchased by the first purchaser.