South Dakota Code § 34-5-7

Accumulation of unexpended balances in fund--Diversion for other purposes prohibited
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Any unexpended balance remaining in the county snow removal and special emergency fund at the end of the fiscal year shall be allowed to accumulate as a reserve fund and available for future use as set forth in §
34-5-3
. No part of the fund created under §
34-5-2
shall revert to the general funds of the county nor shall any of said fund be used for any other purposes.

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