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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-52B-2: Property tax reduction fund--Tax moneys deposited.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION

All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in § 10-52B-3.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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