Tax collected as debt of retailer

The tax required to be collected by any retailer pursuant to §§ 10-46-20 to 10-46-22 , inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state. Source: SL 1939, ch 276 , § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107 , § 3. 10-46-27. Repealed by SL 2010, ch 64 , § 1.