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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 58 - Amusement Device Tax
§ 10-58-5 Disposition of tax and fee proceeds.
Universal Citation: SD Codified L § 10-58-5 (2017)
10-58-5. Disposition of tax and fee proceeds. The tax generated by this chapter shall be deposited in the general fund. The registration fees collected by the Department of Revenue shall be paid within thirty days to the municipality in which the machine is located on the date the registration fee is tendered. Registration fees for machines not located within a municipality shall be paid to the state general fund.
Source: SL 1985, ch 87, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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