S.D. Codified Laws § 49-34A-47 (2026)
Time of payments to municipality.
SL 1965, ch 254 , §§ 28, 29; SDCL, §§ 49-41-31, 49-41-32; SL 1970, ch 261 , §§ 28, 29; SL 1975, ch 283 , § 42 (6).
The amounts due in §§ 49-34A-45 and 49-34A-46 shall be paid on or before May second following the end of the calendar year for which the payment is being made.
Source: SL 1965, ch 254 , §§ 28, 29; SDCL, §§ 49-41-31, 49-41-32; SL 1970, ch 261 , §§ 28, 29; SL 1975, ch 283 , § 42 (6).