S.D. Codified Laws § 32-1-6 (2026)
Each county treasurer shall remit all revenues collected for the state under Title 32 to the state remittance center within the time frame established under chapter 4-3. The secretary of revenue shall establish procedures for supervising the collection and reporting of the revenues.
Source: SL 1984, ch 30 , § 34; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.