{"data":{"id":"us-sd/sdcl-10-52b-2","jurisdiction":"us-sd","citation":"SDCL § 10-52B-2","heading":"Property tax reduction fund--Tax moneys deposited.","body":"All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in § 10-52B-3.","path":["TITLE 10. TAXATION","CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION"],"source_url":"https://sdlegislature.gov/Statutes/10-52B-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0dd46b4cfc13ad532520f3d9266221723ab7ac06dd48fe7c5a528f548476f5b2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52b-1","next":"us-sd/sdcl-10-52b-3"},"notice":"GroundRules: Original legal text. Not legal advice."}