South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-52 — Tax proceeds credited to general fund

All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided.

Last amended: Source: SDC 1939, § 57.3103; SL 1939, ch 267 ; SL 2001, ch 56 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text