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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-76

Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate

Official textsdlegislature.gov

Upon the receipt of the funds referred to in this chapter, the secretary of revenue shall deposit ninety-five percent of the taxes paid by credit card banks and twenty-six and two-thirds percent of all other revenue to the general fund. The secretary of revenue shall remit the remainder, on or before February first of each year, to the county treasurer of the county wherein is situated the bank or financial institution remitting the tax. However, the remittance of tax from all branch banks, branch offices, or branches of other financial institutions subject to this tax shall be separated from the remittance of the parent bank or financial institution and shall be remitted to the county treasurer of the county in which the branch bank, branch office, or financial institution is located.

Last amended: Source: SL 1957, ch 468 ; SDC Supp 1960, § 57.30A11; SL 1969, ch 266 , § 2; SL 1979, ch 82 , § 2; SL 1983, ch 80 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 67 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 53 , § 2.

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In this chapter (40 sections)
  1. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  2. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  3. 10-43-34 · Final return on dissolution
  4. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  5. 10-43-36 · Consolidated report of related corporations
  6. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  7. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  8. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  9. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  10. 10-43-46 · False or fraudulent return or information with intent to…
  11. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  12. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  13. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  14. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  15. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  16. 10-43-52 · 10-43-52, 10-43-53. Superseded
  17. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  18. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  19. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  20. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  21. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  22. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  23. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  24. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  25. 10-43-73 · Tax payment as condition precedent to doing…
  26. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  27. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
  28. 10-43-76 · Percentage of proceeds retained by state--Payment of…
  29. 10-43-77 · Apportionment of funds among taxing subdivisions
  30. 10-43-78 · 10-43-78. Repealed by SL 2016, ch 62, § 29
  31. 10-43-79 · 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3
  32. 10-43-82 · 10-43-82. Repealed by SL 2016, ch 62, § 30
  33. 10-43-83 · 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10
  34. 10-43-88 · Financial institution authorized to engage in trust business
  35. 10-43-89 · Tax on financial institutions engaging in trust business
  36. 10-43-90 · Determining minimum tax imposed upon financial institutions…
  37. 10-43-91 · Tax on trustee of extended term trust
  38. 10-43-92 · Extended term trust defined
  39. 10-43-93 · 10-43-93. Repealed by SL 2009, ch 39, § 13
  40. 10-43-94 · Entities exempt from payment of tax
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