10-46-26. Tax collected as debt of retailer.
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.