S.D. Codified Laws § 49-31-106
Current with legislation signed by the governor on or before 3/6/2024
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.
SDCL 49-31-106