South Dakota Codified Laws 10-33A-5.1. Disposition of revenues–County telecommunications gross receipts fund created
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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.