2014 South Dakota Codified Laws
Title 4 - PUBLIC FISCAL ADMINISTRATION
Chapter 03 - Revenues and Receipts
§ 4-3-12.1 Remittance of county collections for state--Time--Procedure.
4-3-12.1. Remittance of county collections for state--Time--Procedure. Unless authorized by statute, all state taxes, licenses, fees, and special taxes collected for or charges due the state from counties shall be received by the state remittance center on or before the fifteenth day of the month following the month that money is collected or following the period of time for which charges are made. The state treasurer is responsible for establishing procedures to be followed by counties in remitting this money.
Source: SL 1984, ch 30, § 23.
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