South Dakota Statutes

§ 10-33A-5.1 — Disposition of revenues--County telecommunications gross receipts fund created.

South Dakota § 10-33A-5.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-32TAXATION OF TELECOMMUNICATIONS COMPANIES

This text of South Dakota § 10-33A-5.1 (Disposition of revenues--County telecommunications gross receipts fund created.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-33A-5.1 (2026).

Text

The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created in the state treasury the county telecommunications gross receipts fund.

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Legislative History

SL 2005, ch 65, § 1, eff. July 1, 2003; SL 2015, ch 39, § 10.

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Bluebook (online)
South Dakota § 10-33A-5.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-5.1.