S.D. Codified Laws § 38-27-11
Current through the 2024 Legislative Session
An assessment at the rate of four cents per hundredweight shall be levied and imposed upon all sunflowers, safflowers, and canola grown in the state or sold to a first purchaser, and an assessment at the rate of one cent per bushel shall be levied and imposed upon all flax grown in the state or sold to a first purchaser. The assessment is due upon any identifiable lot or quantity of sunflowers, safflowers, canola, or flax.
SDCL 38-27-11