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
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.