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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-52 - Tax proceeds credited to general fund.

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Section 10-45-52 - Tax proceeds credited to general fund.

10-45-52. Tax proceeds credited to general fund. All taxes and license fees collected by the secretary of revenue and regulation pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided.

Source: SDC 1939, § 57.3103; SL 1939, ch 267; SL 2001, ch 56, § 5; SL 2003, ch 272, § 82.

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