Every first purchaser of corn shall collect the assessment imposed by this chapter by deducting the assessment from the purchase price of all corn subject to the assessment and purchased by the first purchaser.
S.D. Codified Laws § 38-32-16
Deduction of assessment from purchase price
Source: SL 1988, ch 318, § 16.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.