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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-5.1 Distribution of motor and use fuel collections.
Universal Citation: SD Codified L § 10-52-5.1 (2017)
10-52-5.1. Distribution of motor and use fuel collections. The proceeds of the tax on motor and use fuel authorized by § 10-52-2.2 shall be credited to a municipal street fund to be expended under the supervision of the governing body of the municipality for the purposes of reconstructing, supervising, and maintaining of highways, streets, and bridges under the jurisdiction of the municipality.
Source: SL 1980, ch 106, § 2.
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