South Dakota Codified Laws
Chapter 03 - Revenues And Receipts
Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions.

4-3-18. Remittance of federal payments to counties--Distribution to taxing subdivisions.
Upon the receipt of any of the funds referred to in §4-3-17 the state treasurer shall remit the same to the county treasurer of the county wherein is situated the land on behalf of which such payment is made, and the county treasurer shall then distribute such funds to the credit of the taxing subdivision or subdivisions of the county in the same proportion as the tax upon such lands would be distributed under the laws of this state for the current year in which such payment or payments are made.

Source: SL 1937, ch 247, §2; SDC 1939, §§55.1402, 57.1013.

Structure South Dakota Codified Laws

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 4-3-3 - Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system.

Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained.

Section 4-3-4.2 - Remission of receipts by state officer or employee to state treasury--Accountability.

Section 4-3-5 - Designation of depositories for current receipts--Accessibility of account to auditor-general.

Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft.

Section 4-3-10 - False statement or other violation by state officer or employee receiving public funds as misdemeanor.

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 4-3-23 - Application of revenue from anticipation warrants--Appropriation of collections to payment of warrants.

Section 4-3-24 - Interest payments on revenue anticipation warrants.

Section 4-3-25 - Increase of public debt not authorized.

Section 4-3-26 - Destruction of unusable revenue stamps.

Section 4-3-27 - Credit card or electronic payment for purchases or transactions--Establishment of policies.

Section 4-3-28 - State and political subdivisions permitted to accept credit or debit cards or electronic payments--Fee--Promulgation of rules.

Section 4-3-29 - State of South Dakota endowment fund--Administration by South Dakota Community Foundation.