38-34-11. Collection and remission of assessment.
Each first purchaser of pulse crops 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 the crops subject to the assessment and purchased by the first purchaser. The assessments shall be paid to the department within thirty days of the end of each calendar quarter.
Source: SL 2005, ch 214, ยง11.
Structure South Dakota Codified Laws
Title 38 - Agriculture and Horticulture
Section 38-34-1 - Definitions.
Section 38-34-2 - South Dakota Pulse Crops Council--Initial appointment of members.
Section 38-34-3 - Terms of members--Subsequent election of council members--Qualification--Vacancy.
Section 38-34-4 - Election of officers--Quorum--Meetings.
Section 38-34-5 - Compensation of members.
Section 38-34-6 - Pulse crops fund--Collection and expenditure of funds.
Section 38-34-7 - Powers and duties of council.
Section 38-34-8 - Promulgation of rules.
Section 38-34-10 - Assessment on pulse crop--Rate--Reciprocal agreements.
Section 38-34-11 - Collection and remission of assessment.
Section 38-34-12 - First purchaser of pulse crops--Information required on application or affidavit.
Section 38-34-13 - Record of purchases of pulse crops--Quantity--Rules on report and assessment.
Section 38-34-17 - Enforcement of collection.
Section 38-34-18 - Refund of assessment--Application--Time for refund.
Section 38-34-20 - Referendum on raising or reducing assessment.