The revenue from the tax imposed by this chapter shall be deposited in the general fund, except as otherwise provided in § 10-13-48 . Source: SL 2006, ch 58 , § 9; SL 2026, ch 48 , § 4, eff. July 1, 2027.
Revenue to general fund--Exception
SDCL § 10-46E-9, under EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT.
SDCL § 10-46E-9