SDCL § 10-36-7 — Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer

The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-36-6 , which shall be remitted by the retail company. The secretary shall on or before May fifteenth certify to the county auditor of each county in the state in which the company operates the amount of the tax to be paid in the county based on the kilowatt hours delivered. The secretary shall further certify to the county auditor the amount to which each school district shall be entitled in each county based on the kilowatt hours delivered. The county auditor shall extend such tax on the books and certify the same to the county treasurer.