S.D. Codified Laws § 10-59-52 (2026) – Fee for collecting tax on behalf of another entity. | Midpage
§ 10-59-52
S.D. Codified Laws § 10-59-52 (2026)
Fee for collecting tax on behalf of another entity.
SL 2013, ch 57 , § 3.
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.