There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39 - Mineral Severance Tax
§ 10-39-54.4 Annual accounting by county.
Universal Citation: SD Codified L § 10-39-54.4 (2017)
10-39-54.4. Annual accounting by county. On or before January thirty-first of each year, the board of county commissioners shall cause to be filed with the state auditor general a financial accounting of all funds held at the beginning and end of the previous calendar year, segregating such funds into severance tax payments and interest earnings generated from such payments. The county shall report the uses associated with the spending of any fund proceeds during the previous calendar year, categorized in accordance with the four classes of use specified in § 10-39-54.3.
Source: SL 1988, ch 101, § 5.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
