The amounts due in §§ 49-34A-45 and 49-34A-46 shall be paid on or before May second following the end of the calendar year for which the payment is being made.
S.D. Codified Laws § 49-34A-47
Time of payments to municipality
Source: SL 1965, ch 254, §§ 28, 29; SDCL, §§ 49-41-31, 49-41-32; SL 1970, ch 261, §§ 28, 29; SL 1975, ch 283, § 42 (6).
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.