SDCL § 49-31-106: Commission may use gross receipts tax fund for implementation--Funds to be returned after register implemented.

Notwithstanding the provisions of chapter 49-1A, the commission may use amounts deposited in the gross receipts tax fund to implement §§ 49-31-99 to 49-31-108, inclusive. All funds used shall be returned to the gross receipts tax fund within three years of implementation of the register.