<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 40-31-11 - Assessment collected by first dealer--Producers responsible for payment. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2063715Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2063715SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2063715CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2063715Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2063715DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2063715Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2063715000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2063715SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2063715SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2063715Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=40-31-11"><span class="s2063715SENU">40-31-11</span></a><span xml:space="preserve" class="s2063715SENU">. </span><span class="s2063715CL">Assessment collected by first dealer--Producers responsible for payment.</span></p><p dir="ltr" class="s2063715Normal-000000"><span class="s2063715DefaultParagraphFont">All assessments levied and imposed under this chapter shall be deducted from the price paid to the producer and shall be collected by the first dealer, provided, however, that:</span></p><p dir="ltr" class="s2063715Normal-000001"><span class="s2063715DefaultParagraphFont">(1)    Where the producer sells directly to the consumer, the taxes aforesaid shall be collected from such producer;</span></p><p dir="ltr" class="s2063715Normal-000001"><span class="s2063715DefaultParagraphFont">(2)    Where the producer sells outside the State of South Dakota, the assessments aforesaid shall be due and payable by such producer except that agreements may be made with dealers outside of the state for the purpose of collecting the assessments aforesaid from such dealers.</span></p><p dir="ltr" class="s2063715Normal"><span xml:space="preserve" class="s2063715000002"> </span></p><p dir="ltr" class="s2063715Normal"><span class="s2063715SCL">Source:</span><span xml:space="preserve" class="s2063715SCL-000003"> SL 1951, ch 5, § 5; SL 1955, ch 4, § 5; SL 1957, ch 5, § 1; SDC Supp 1960, § 4.2205 (2); SL 1964, ch 4, § 2.</span></p></div></body></html>