Section 49-31-106 - Commission may use gross receipts tax fund for implementation--Funds to bereturned after register implemented. - South Dakota Statutes

49-31-106. Commission may use gross receipts tax fund for implementation--Funds to be returned after register implemented. Notwithstanding the provisions of chapter 49-1A, the commission may use amounts deposited in the gross receipts tax fund to implement §§ 49-31-99 to 49-31-108, inclusive. All funds used shall be returned to the gross receipts tax fund within three years of implementation of the register.

Source: SL 2003, ch 238, § 9.