Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-45D: USE TAX/§ 10-46-48
South Dakota Statutes

§ 10-46-48 — Revenue credited to general fund.

South Dakota·Title 10 TAXATION·Ch. 10-45D USE TAX
All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund.

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Related

United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota
105 F.3d 1552 (Eighth Circuit, 1997)
7 case citations
United States of America, on Behalf of the Cheyenne River Sioux Tribe and Its Members, Plaintiff/appellant/cross Cheyenne River Sioux Tribe, Intervenor Plaintiff/appellant/cross v. State of South Dakota Julie M. Johnson, State Secretary of Revenue, Defendants/appellees/cross Ronald J. Schreiner Dewey County, South Dakota John Alley, County Treasurer Ziebach County, South Dakota Virginia Hertel, County Treasurer, Rosebud Sioux Tribe v. Julie Johnson, State Secretary of Revenue, United States of America, Amicus Curiae
105 F.3d 1552 (Eighth Circuit, 1997)
7 case citations

Legislative History

SL 1939, ch 276, § 21; SDC Supp 1960, § 57.4318.

Nearby Sections

15
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Department created--Seal of department.
§ 10-1-1.1
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§ 10-1-11
Assistant attorney general for Department of Revenue.
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§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
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Licensing powers with respect to alcoholic beverages.
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§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
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Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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