38-27-12. Collection of assessment by deduction from purchase price.
Any first purchaser of sunflowers, safflowers, canola, or flax shall collect the assessment imposed by this chapter by charging and collecting from the seller the assessment at the prescribed rate by deducting the assessment from the purchase price of all sunflowers, safflowers, canola, or flax subject to the assessment and purchased by the first purchaser.
Source: SL 1980, ch 273, §10; SL 1985, ch 314, §3; SL 1989, ch 346, §11.
Structure South Dakota Codified Laws
Title 38 - Agriculture and Horticulture
Chapter 27 - Oilseeds Council And Assessments
Section 38-27-1 - Definition of terms.
Section 38-27-2 - Oilseeds council established--Composition.
Section 38-27-3 - Necessity, purposes, and objectives for council.
Section 38-27-4 - Terms of members--Vacancies.
Section 38-27-5 - Officers--Quorum--Meetings.
Section 38-27-6 - Compensation of members.
Section 38-27-7 - Oilseeds fund--Expenditures.
Section 38-27-8 - Powers of council.
Section 38-27-8.1 - Promulgation of rules.
Section 38-27-11 - Assessment on sunflowers, safflowers, canola, and flax grown or sold--Rate.
Section 38-27-12 - Collection of assessment by deduction from purchase price.
Section 38-27-13 - Filing by first purchaser required.
Section 38-27-14 - Records and reports--Remittance of assessment.
Section 38-27-15 - Enforcing collection of assessment.
Section 38-27-16 - Refunds--Applications.