There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-67 Apportionment of revenue between state and counties.
SD Codified L § 10-41-67 (through 2011) What's This?
10-41-67. Apportionment of revenue between state and counties. Ninety percent of the taxes paid under the provisions of this chapter shall be deposited into the state general fund. Ten percent of the taxes paid under the provisions of this chapter shall be remitted by the secretary of revenue to the county from which they were collected on or about the last day of the month following the month in which the tax was paid.
Source: SDC 1939, § 57.2503; SL 1983, ch 80, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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