South Dakota § 40-31-11 - Assessment collected by first dealer--Producers responsible for payment.
Full text of South Dakota South Dakota Codified Laws § 40-31-11 — Assessment collected by first dealer--Producers responsible for payment., with citation guidance and answers to common questions.
§ 40-31-11. Assessment collected by first dealer--Producers responsible for payment.
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:
(1) Where the producer sells directly to the consumer, the taxes aforesaid shall be collected from such producer;
(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.
Source: 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 40-31-11
What does South Dakota Codified Laws § 40-31-11 cover?
Section 40-31-11 ("Assessment collected by first dealer--Producers responsible for payment.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 40-31-11?
A common citation format is "South Dakota Codified Laws § 40-31-11" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 40-31-11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.