§ 57-36-31 — Transfer and allocation of revenues - Appropriation

1. All moneys received by the tax commissioner under the provisions of this chapter must
be transmitted to the state treasurer at the end of each month and deposited in the
state treasury to the credit of the general fund, except as hereinafter provided.
2. All moneys received from the levy and assessment of one and one-half mills on each
of the classes of cigarettes provided in this chapter are appropriated and must be
distributed on or before the thirtieth day of June and the thirty-first day of December of
each year on a per capita basis to the incorporated cities for such purposes as are
now or may be hereafter authorized by law, the allocation to be based upon the
population of each incorporated city according to the last official federal census, or the
census taken in accordance with the provisions of chapter 40-02 in the case of a city
incorporated subsequent to the last federal census, and warrants must be drawn
payable to the treasurers of such cities.