Section 10-33-25 - Time of payment of gross receipts tax.
10-33-25. Time of payment of gross receipts tax. The tax levied in § 10-33-21 is due and payable to the secretary of revenue and regulation by August first of each year following the filing of the report of the gross receipts. The secretary of revenue and regulation shall distribute the taxes paid pursuant §§ 10-33-21 and 10-33-24 to each school district by September first of each year. The secretary of revenue and regulation shall approve vouchers and the state auditor shall draw warrants to pay each school district its share of the distribution.
Source: SL 1955, ch 423, § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287, § 4; SL 2003, ch 272, § 82; SL 2007, ch 52, § 2.