South Dakota Statutes

§ 10-50-52 — Proceeds of tax--Distribution.

South Dakota § 10-50-52
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-52 (Proceeds of tax--Distribution.) 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 § 10-50-52 (2026).

Text

The first thirty million dollars in revenue collected annually pursuant to this chapter must be deposited in the general fund. The next two million dollars in excess of thirty million dollars collected annually must be deposited in the tobacco prevention and reduction trust fund and must be used to implement the tobacco prevention and reduction program. All revenue collected annually pursuant to this chapter in excess of thirty-two million dollars must be deposited in the general fund.

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Legislative History

SDC 1939, § 57.3918; SL 1959, ch 442, § 2; SL 1965, ch 293, § 3; SL 1969, ch 271, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2007, ch 27, § 3; SL 2015, ch 39, § 6; SL 2025, ch 52, § 1.

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Bluebook (online)
South Dakota § 10-50-52, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-52.