{"data":{"id":"us-sd/sdcl-10-45d-3","jurisdiction":"us-sd","citation":"SDCL § 10-45D-3","heading":"Tax revenue to be deposited in tourism promotion fund.","body":"The revenue from the tax imposed by § 10-45D-2 shall be deposited in the tourism promotion fund created in § 1-52-17.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"10366a3c5bd127794d0e605c3c932b00023544fd2af406566b5ca9975e3f2596","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-2.1","next":"us-sd/sdcl-10-45d-4"},"notice":"GroundRules: Original legal text. Not legal advice."}