South Dakota Code § 10-50B-15

Assignment to state of manufacturer's interest in money in qualified escrow fund
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Notwithstanding the provisions of §
10-50B-8
, a manufacturer that elects to deposit money into a qualified escrow fund pursuant to §
10-50B-7
may assign to the state the interest of the manufacturer in any money in the qualified escrow fund.
An assignment executed under this section is irrevocable and applies to any money and any interest or other appreciation earned on any money for which the manufacturer executes the assignment.

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