Section 35-5-22.1 - Entities sharing in municipal distribution. - South Dakota Statutes

35-5-22.1. Entities sharing in municipal distribution. For the purposes of § 35-5-22, municipalities include:
(1) Municipalities as defined in subdivision 9-1-1(6);
(2) Any unincorporated platted town with a United States post office;
(3) Any unincorporated town in which a retail licensee is authorized to operate;
(4) Open mess facilities authorized by federal laws at defense installations. Thirty percent of the tax contributed to the fund by the licensed wholesaler, resulting from tax paid sales to the facility, shall revert to that facility;
(5) Any unincorporated platted municipality within an organized township which had a United States post office as of July 1, 1980.

Source: SDC 1939, § 5.0241 as added by SL 1945, ch 25; SL 1951, ch 8; SL 1957, ch 7; SL 1961, ch 17; SL 1963, ch 18; SDCL, §§ 35-5-24, 35-5-24.1; SL 1968, ch 6; SL 1971, ch 211, § 94; SL 1985, ch 33, § 31; SL 1994, ch 288.