4-3-3. Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system.
If any officer or employee of the state receives any money for the state by virtue of his office or employment, he shall enter the amount and the person from whom the money was received on a prenumbered receipt in duplicate. The receipts shall be prenumbered by the printer consecutively and shall be used in numerical order. The original of each receipt shall be delivered to the payer if so requested or if payment was received in cash. The officer or employee shall retain the duplicate receipt in his office or department.
The auditor-general may prescribe additional requirements he considers necessary to create accountability and adequate accounting records for all state revenues compatible with a state uniform accounting system.
Source: SL 1901, ch 127, §2; RPolC 1903, §315; SL 1915, ch 276, §1; RC 1919, §6966; SDC 1939, §55.2301; SL 1964, ch 158, §1; SL 1984, ch 30, §77.
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.