SDCL § 10-52-22 — Capital improvement tax--Special municipal fund

Effective July 1, 2026
10-52-22 . Capital improvement tax--Special municipal fund.
All moneys collected from the tax imposed pursuant to § 10-52-19 and distributed to a municipality must be deposited into a special capital outlay fund of the municipality to be used only for purposes set forth in § 10-52-23 .