South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-152
Use of funds transferred to parks and recreation fund
The secretary shall transfer to the parks and recreation fund an amount as provided by subdivision 10-47B-149(5) for the following purposes: the treatment of water; the control of pollution; and the acquisition, construction, and maintenance of facilities, including landings, harbors, dams, and channels for motorboats, in and adjacent to the waterways lying within the boundaries of this state. The Department of Game, Fish and Parks may cooperate with and use these funds on a matching basis with the United States or any agency thereof, with any other department of state government, with any unit of local government or with a private organization in this state for the purposes prescribed in this section.
Source: view the official text
In this chapter (40 sections)
- 10-47B-128 · Circumstances allowing tax refund for undyed special fuel…
- 10-47B-129 · Tax credit--Fuel types--Supply tank of qualified motor…
- 10-47B-130 · Credit for taxes mistakenly paid--Refund
- 10-47B-131 · Tax refund to dealer for undyed special fuel delivered to…
- 10-47B-132 · Refund for taxes paid when undyed diesel fuel accidentally…
- 10-47B-133 · Tax refund to supplier if purchaser fails to pay for…
- 10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
- 10-47B-135 · No tax refund for certain uses of fuel
- 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
- 10-47B-137 · Lost fuel--Requirements for tax refund
- 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
- 10-47B-143 · Rejection of fraudulent claim
- 10-47B-144 · Interest on refund claim not refunded within required time…
- 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
- 10-47B-146 · Cooperation of state agencies--Information exchange with…
- 10-47B-147 · Interstate agreements or compacts authorized--Access to…
- 10-47B-148 · Collection and distribution of tax, fee, penalty…
- 10-47B-149 · Monthly adjustment to motor fuel tax fund balance
- 10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
- 10-47B-151 · Funds from motor fuel tax used to improve boating…
- 10-47B-152 · Use of funds transferred to parks and recreation fund
- 10-47B-153 · Improving boating facilities declared to be public purpose
- 10-47B-154 · 10-47B-154. Repealed by SL 2011, ch 61, § 16
- 10-47B-155 · License revocation hearing--Written notice of revocation
- 10-47B-156 · Sworn statement in lieu of verification of report before a…
- 10-47B-157 · Record keeping required of licensee
- 10-47B-158 · Additional records to be kept by liquid petroleum gas user…
- 10-47B-159 · Fuel transactions to be supported by sales/purchase…
- 10-47B-160 · Examination of licensee by secretary--Reason for…
- 10-47B-161 · In-office review of refund claimant's or licensee's,…
- 10-47B-167 · Exemption from fuel tax for certain sales of liquefied…
- 10-47B-168 · Monthly report by liquid petroleum gas and natural gas…
- 10-47B-169 · Time for filing liquid petroleum gas and natural gas…
- 10-47B-170 · Information required in report of liquid petroleum gas and…
- 10-47B-171 · Information in liquid petroleum gas user's report
- 10-47B-172 · Advanced arrangements for paying fuel taxes
- 10-47B-173 · Application for permanent fuel user license--Security--Fees
- 10-47B-174 · Permanent fuel user licensee to carry copy of license in…
- 10-47B-175 · Temporary single-trip permit for unlicensed interstate…
- 10-47B-176 · Determining tax liability of interstate fuel user…