Fee for collecting tax on behalf of another entity.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Uniform Administration Of Certain State Taxes
  5. Fee for collecting tax on behalf of another entity.

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10-59-52. Fee for collecting tax on behalf of another entity.

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.

Source: SL 2013, ch 57, §3.


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