Collection fees not deducted from taxes received.

Checkout our iOS App for a better way to browser and research.

7-11-14. Collection fees not deducted from taxes received.

The county treasurer shall not deduct from any tax collected by him, any fee for the collection thereof, and the full amount of tax collected shall be credited to the taxing district from which such tax is collected.

Source: SL 1909, ch 171, §1; RC 1919, §5943; SL 1919, ch 146; SDC 1939, §12.0810.


Download our app to see the most-to-date content.