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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-52

Tax proceeds credited to general fund

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  2. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  3. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  4. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  5. 10-45-29 · Deduction allowed for sales refunds
  6. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  7. 10-45-31 · Receipts not issued for taxes remitted
  8. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  9. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  10. 10-45-35 · Appeals from decisions of secretary
  11. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  12. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  13. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  14. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  15. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  16. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  17. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  18. 10-45-47 · 10-45-47. Superseded
  19. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  20. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  21. 10-45-52 · Tax proceeds credited to general fund
  22. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  23. 10-45-55 · Personal liability of officers, managers, or partners of…
  24. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  25. 10-45-57 · 10-45-57. Obsolete
  26. 10-45-58 · Materials used by floor laying as purchases for resale
  27. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  28. 10-45-61 · Exemption certificate--Responsibilities of…
  29. 10-45-62 · Exemption of large boats subject to excise tax
  30. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  31. 10-45-64 · Exemption of gaming proceeds
  32. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  33. 10-45-67 · Exemption of natural gas transportation services by pipeline
  34. 10-45-68 · Exemption for the sale of credit card processing services
  35. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  36. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  37. 10-45-71 · Passenger transportation gross receipts tax…
  38. 10-45-72 · Inapplicability of tax
  39. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  40. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
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