South Dakota § 10-52B-9 - Moneys collected by department--Transfer to county property tax reduction fund.
Full text of South Dakota South Dakota Codified Laws § 10-52B-9 — Moneys collected by department--Transfer to county property tax reduction fund., with citation guidance and answers to common questions.
§ 10-52B-9. Moneys collected by department--Transfer to county property tax reduction fund.
All moneys received and collected on behalf of a particular county by the Department of Revenue pursuant to this chapter must be credited to a special county gross receipts tax fund, which is hereby established in the state treasury.
After deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, the moneys must be paid, within thirty days after collection, to the county entitled thereto. Any moneys remitted to a county must be deposited in the county's property tax reduction fund, to be used in accordance with the provisions of this chapter.
Source: SL 2026, ch 55, § 13.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-52B-9
What does South Dakota Codified Laws § 10-52B-9 cover?
Section 10-52B-9 ("Moneys collected by department--Transfer to county property tax reduction fund.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-52B-9?
A common citation format is "South Dakota Codified Laws § 10-52B-9" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-52B-9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.