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SOUTH DAKOTA STATUTES AND CODES

Section 10-41-67 - Apportionment of revenue between state and counties.

10-41-67. Apportionment of revenue between state and counties. Ninety percent of the taxes paid under the provisions of this chapter shall be deposited into the state general fund. Ten percent of the taxes paid under the provisions of this chapter shall be remitted by the secretary of revenue and regulation to the county from which they were collected on or about the last day of the month following the month in which the tax was paid.

Source: SDC 1939, § 57.2503; SL 1983, ch 80, § 7; SL 2003, ch 272, § 82.

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