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.
S.D. Codified Laws § 49-31-106
Commission may use gross receipts tax fund for implementation--Funds to be returned after register implemented
Source: SL 2003, ch 238, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.