49-31-106. Commission may use gross receipts tax fund for implementation--Funds to be returned after register implemented.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. Source: SL 2003, ch 238, §9.
South Dakota Legal Code