South Dakota Codified Laws 49-31-106. Commission may use gross receipts tax fund for implementation–Funds to be returned after register implemented
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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.
Source: SL 2003, ch 238, § 9.