South Dakota Code § 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.

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