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

SDCL § 35-5-22.2: Distribution to counties from alcoholic beverage fund.

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Where this section sits in the code
  1. TITLE 35. ALCOHOLIC BEVERAGES
  2. CHAPTER 35-5. ALCOHOL EXCISE TAX

Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the counties. Twenty-five percent of the alcoholic beverage fund distributed to counties shall be divided equally by all counties. The remaining seventy-five percent shall be allocated to counties by the ratio of the population of each county to the total population of all the counties sharing in the receipts. The department shall make the reversion by remitting not later than November first, February first, May first, and August first of each year to the county auditor of each county its share of the fund. The amount received by each county pursuant to this section and § 35-5-25 shall be deposited in the county's general fund to be dedicated to expenses related to county law enforcement, jails, state's attorneys, public defenders, and court-appointed attorneys.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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