Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-52 - Tax proceeds credited to general fund

S.D. Codified Laws § 10-45-52

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Current through the 2024 Legislative Session
Section 10-45-52 - Tax proceeds credited to general fund

All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided.

SDCL 10-45-52

SDC 1939, § 57.3103; SL 1939, ch 267; SL 2001, ch 56, §5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.