{"data":{"id":"us-sd/sdcl-10-52-22","jurisdiction":"us-sd","citation":"SDCL § 10-52-22","heading":"Capital improvement tax--Special municipal fund.","body":"All moneys collected from the tax imposed pursuant to § 10-52-19 and distributed to a municipality must be deposited into a special capital outlay fund of the municipality to be used only for purposes set forth in § 10-52-23.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-22","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"674ae35733dd6053268b9d46a560f5447008f3a3b94d6186689c2ed0cd6c4654","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-21","next":"us-sd/sdcl-10-52-23"},"notice":"GroundRules: Original legal text. Not legal advice."}