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S.D. Codified Laws § 38-32-15

Assessment on corn marketed to first purchaser within state

Source: SL 1988, ch 318, § 15.

An assessment of one cent per bushel is imposed by the council upon all corn marketed to a first purchaser within the state. This assessment shall be due upon any identifiable lot or quantity of corn. No assessment may be made until July 1, 1988.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.