SDCL § 10-52B-9: Moneys collected by department--Transfer to county property tax reduction fund.

All moneys received and collected on behalf of a particular county by the Department of Revenue pursuant to this chapter must be credited to a special county gross receipts tax fund, which is hereby established in the state treasury.

After deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, the moneys must be paid, within thirty days after collection, to the county entitled thereto. Any moneys remitted to a county must be deposited in the county's property tax reduction fund, to be used in accordance with the provisions of this chapter.