Tax proceeds credited to general fund

SDCL § 10-45-52 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-52

All taxes and license fees collected by the secretary of revenue pursuant to this chapter, shall immediately be turned over to the state treasurer and credited to the state general fund, except as otherwise provided. Source: SDC 1939, § 57.3103; SL 1939, ch 267 ; SL 2001, ch 56 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-45-53, 10-45-54. Repealed by SL 1986, ch 111 , § 30.