South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-58-5 — Disposition of tax proceeds

Last amended: Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8. Effective July 1, 2027 10-58-5 . Revenue to general fund--Exception. The tax generated by this chapter must be deposited in the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8; SL 2026, ch 48

Source: official text