South Dakota Statutes

§ 10-52A-12 — Moneys received credited to special municipal tax fund--Disbursement.

South Dakota·Title 10 TAXATION·Ch. 10-51 MUNICIPAL GROSS RECEIPTS TAX
All moneys received and collected on behalf of a municipality by the department, pursuant to this chapter, shall be credited to a special municipal tax fund and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, shall be paid within thirty days after collection to the municipality entitled thereto.

Free access — add to your briefcase to read the full text and ask questions with AI

South Dakota § 10-52A-12 (Moneys received credited to special municipal tax fund--Disbursement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2002, ch 68, § 13.

Nearby Sections

15
View on official source ↗