4-3-12.1. Remittance of county collections for state--Time--Procedure.
Unless authorized by statute, all state taxes, licenses, fees, and special taxes collected for or charges due the state from counties shall be received by the state remittance center on or before the fifteenth day of the month following the month that money is collected or following the period of time for which charges are made. The state treasurer is responsible for establishing procedures to be followed by counties in remitting this money.
Source: SL 1984, ch 30, ยง23.
Structure South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 03 - Revenues And Receipts
Section 4-3-1 - Fees may be required in advance.
Section 4-3-2 - Salaried officers to pay fees into treasury.
Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained.
Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft.
Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure.
Section 4-3-14 - Interest on delinquencies in county payments to state.
Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes.
Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions.
Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft.
Section 4-3-20 - Other violations as misdemeanors.
Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions.
Section 4-3-24 - Interest payments on revenue anticipation warrants.
Section 4-3-25 - Increase of public debt not authorized.