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SOUTH DAKOTA STATUTES AND CODES

Section 37-2-24 - Administrative expenses paid from tax and license collections--Allocations fromcollections.

37-2-24. Administrative expenses paid from tax and license collections--Allocations from collections. The expense of all inspections, collections, and refunds in connection with the safety and taxation of all petroleum products shall be paid out of the collection of taxes or licenses therefrom by the state treasurer, upon bills, vouchers, and payrolls approved by the Division of Commercial Inspection and Licensing and the commissioner of finance and management.
The allocation of funds from the net collections of taxes and licenses on all petroleum products shall be made by the state treasurer in the manner and in the amounts prescribed by law.

Source: SL 1943, ch 257, § 5; SDC Supp 1960, § 55.27A01 (2); SDCL, § 39-21-35; SL 2004, ch 17, § 241.

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