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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
§ 10-45D-3 Tax revenue to be deposited in tourism promotion fund.
Universal Citation: SD Codified L § 10-45D-3 (2017)
10-45D-3. Tax revenue to be deposited in tourism promotion fund. The revenue from the tax imposed by § 10-45D-2 shall be deposited in the tourism promotion fund created in § 1-52-17.
Source: SL 2002, ch 63, § 3.
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