Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses > Section 10-45D-3 - Seasonal tax revenue to be deposited in tourism promotion fund.

Section 10-45D-3 - Seasonal tax revenue to be deposited in tourism promotion fund.

10-45D-3. Seasonal tax revenue to be deposited in tourism promotion fund. The revenue from the tax imposed by § 10-45D-2 shall be deposited in the tourism promotion fund created in § 1-42-31.

Source: SL 2002, ch 63, § 3.