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CHAPTER 4-3

REVENUES AND RECEIPTS

4-3-1      Fees may be required in advance.
4-3-2      Salaried officers to pay fees into treasury.
4-3-3      Receipts to be given for state funds--Distribution of copies--Additional requirements for uniform accounting system.
4-3-4      Repealed.
4-3-4.1      Uncollectible accounts--Removal from records--Evidence retained.
4-3-4.2      Remission of receipts by state officer or employee to state treasury--Accountability.
4-3-5      Designation of depositories for current receipts--Accessibility of account to auditor-general.
4-3-6      Repealed.
4-3-6.1, 4-3-6.2. Repealed.
4-3-7      Repealed.
4-3-8      Repealed.
4-3-9      Failure of state officer or employee to pay receipts into treasury as theft.
4-3-10      False statement or other violation by state officer or employee receiving public funds as misdemeanor.
4-3-11      Repealed.
4-3-12      Repealed.
4-3-12.1      Remittance of county collections for state--Time--Procedure.
4-3-13      Repealed.
4-3-14      Interest on delinquencies in county payments to state.
4-3-15      Repealed.
4-3-16      Repealed.
4-3-17      Receipt by treasurer of federal payments for rent or in lieu of taxes.
4-3-18      Remittance of federal payments to counties--Distribution to taxing subdivisions.
4-3-19      Misappropriation or refusal to pay over state funds received as theft.
4-3-20      Other violations as misdemeanors.
4-3-21      State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
4-3-22      Maturity date for revenue anticipation warrants--Interest provisions.
4-3-23      Application of revenue from anticipation warrants--Appropriation of collections to payment of warrants.
4-3-24      Interest payments on revenue anticipation warrants.
4-3-25      Increase of public debt not authorized.
4-3-26      Destruction of unusable revenue stamps.
4-3-27      Credit card or electronic payment for purchases or transactions--Establishment of policies.
4-3-28      State and political subdivisions permitted to accept credit or debit cards or electronic payments--Fee--Promulgation of rules.
4-3-29      State of South Dakota endowment fund--Administration by South Dakota Community Foundation.


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