§ 10-46-26

S.D. Codified Laws § 10-46-26 (2026)

Tax collected as debt of retailer.

SL 1939, ch 276 , § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107 , § 3.

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.

Source: SL 1939, ch 276 , § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107 , § 3.