S.D. Codified Laws § 46A-7-21

Current through the 2024 Legislative Session

Section 46A-7-21 - Responsibilities of county treasurer for taxes

All such taxes collected and paid to the county treasurer shall be received by the treasurer in the treasurer's official capacity. The treasurer is responsible for the safekeeping, disbursement, and payment of the taxes, the same as for other money collected in the treasurer's official capacity.

SDCL 46A-7-21

SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL § 46-15-21; SL 2011, ch 165, §425.