Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - TAXATION OF TELECOMMUNICATIONS COMPANIES
Section 10-33A-5.1 - Disposition of revenues-County telecommunications gross receipts fund created

S.D. Codified Laws § 10-33A-5.1

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-33A-5.1 - Disposition of revenues-County telecommunications gross receipts fund created

The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created in the state treasury the county telecommunications gross receipts fund.

SDCL 10-33A-5.1

SL 2005, ch 65, § 1, eff. July 1, 2003; SL 2015, ch 39, § 10.
Amended by S.L. 2015, ch. 39,s. 10, eff. 7/1/2015.