Section 32-5-135 - Submission of revenue from county wheel tax and excise tax. - South Dakota Statutes

32-5-135. Submission of revenue from county wheel tax and excise tax. Licensed agents shall submit all revenue collected pursuant to chapter 32-5A to the secretary of revenue and regulation for distribution to counties. Licensed agents shall submit all revenue collected pursuant to chapter 32-5B to the secretary of revenue and regulation for deposit in the state highway fund.

Source: SL 1996, ch 191, § 7; SL 2004, ch 17, § 73.