South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 03 - Revenues And Receipts

Section 4-3-1 - Fees may be required in advance. - 4-3-1. Fees may be required in advance. Every public officer...

Section 4-3-2 - Salaried officers to pay fees into treasury. - 4-3-2. Salaried officers to pay fees into treasury. No county...

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

Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained. - 4-3-4.1. Uncollectible accounts--Removal from records--Evidence retained. Upon request by any...

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

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

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

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

Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure. - 4-3-12.1. Remittance of county collections for state--Time--Procedure. Unless authorized by...

Section 4-3-14 - Interest on delinquencies in county payments to state. - 4-3-14. Interest on delinquencies in county payments to state. All...

Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes. - 4-3-17. Receipt by treasurer of federal payments for rent or...

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....

Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft. - 4-3-19. Misappropriation or refusal to pay over state funds received...

Section 4-3-20 - Other violations as misdemeanors. - 4-3-20. Other violations as misdemeanors. Every public officer or person...

Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale. - 4-3-21. State revenue anticipation warrants authorized--Maximum amount--Terms of sale. To...

Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions. - 4-3-22. Maturity date for revenue anticipation warrants--Interest provisions. The treasurer...

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

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

Section 4-3-25 - Increase of public debt not authorized. - 4-3-25. Increase of public debt not authorized. Sections 4-3-21 to...

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

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

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

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