South Dakota Statutes

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

South Dakota § 10-52A-12
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-51MUNICIPAL GROSS RECEIPTS TAX

This text of South Dakota § 10-52A-12 (Moneys received credited to special municipal tax fund--Disbursement.) 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 § 10-52A-12 (2026).

Text

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.

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Legislative History

SL 2002, ch 68, § 13.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-52A-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52A-12.