South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-48 — Revenue credited to general fund

All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund.

Last amended: Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318. Effective July 1, 2027 10-46-48 . Revenue to general fund--Exception. All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318; SL 2026, ch 48 , § 3, July 1, 2027.

Source: official text