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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-5.1 Disposition of revenues--County telecommunications gross receipts fund created.
Universal Citation: SD Codified L § 10-33A-5.1 (2017)
10-33A-5.1. Disposition of revenues--County telecommunications gross receipts fund created. The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created in the state treasury the county telecommunications gross receipts fund.
Source: SL 2005, ch 65, § 1, eff. July 1, 2003; SL 2015, ch 39, § 10.
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