South Dakota § 35-5-22 Distribution to municipalities from alcoholic beverage fund.

South Dakota Statutes

§ 35-5-22 — Distribution to municipalities from alcoholic beverage fund.

South Dakota § 35-5-22

Title 35ALCOHOLIC BEVERAGES

Ch. 35-5ALCOHOL EXCISE TAX

This text of South Dakota § 35-5-22 (Distribution to municipalities from alcoholic beverage fund.) 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 § 35-5-22 (2026).

Text

Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the municipalities. Each municipality's share of the fund shall be determined by the ratio of the population of each municipality to the total population of all the municipalities sharing in the receipts. The department shall make the reversion by remitting not later than November first, February first, May first, and August first of each year to the finance officer of each municipality its share of the fund. The amount received by each municipality shall be deposited in the municipality's general fund.

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Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the municipalities. Each municipality's share of the fund shall be determined by the ratio of the population of each municipality to the total population of all the municipalities sharing in the receipts. The department shall make the reversion by remitting not later than November first, February first, May first, and August first of each year to the finance officer of each municipality its share of the fund. The amount received by each municipality shall be deposited in the municipality's general fund.

Legislative History

SDC 1939, § 5.0241 as added by SL 1945, ch 25; SL 1951, ch 8; SL 1957, ch 7; SL 1961, ch 17; SL 1963, ch 18; SL 1971, ch 211, § 93; SL 1981, ch 272, § 4; SL 1987, ch 264, § 4; SL 1987, ch 265; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.