<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46B-17 - Allocation of certain revenues to water and environment fund. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039126Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039126SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039126CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039126Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039126DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039126000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039126SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039126SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039126Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B-17"><span class="s2039126SENU">10-46B-17</span></a><span xml:space="preserve" class="s2039126SENU">. </span><span class="s2039126CL">Allocation of certain revenues to water and environment fund.</span></p><p dir="ltr" class="s2039126Normal-000000"><span xml:space="preserve" class="s2039126DefaultParagraphFont">Any contractor's excise taxes imposed and paid under the provisions of chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039126DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039126DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039126DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039126DefaultParagraphFont"> for the construction of water development projects included in the state water resources management system whose cost exceeds the sum of twenty million dollars shall be deposited into the water and environment fund. The secretary of revenue shall promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2039126DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2039126DefaultParagraphFont"> concerning the procedures for reporting and paying the tax collected under this section.</span></p><p dir="ltr" class="s2039126Normal"><span xml:space="preserve" class="s2039126000001"> </span></p><p dir="ltr" class="s2039126Normal"><span class="s2039126SCL">Source:</span><span xml:space="preserve" class="s2039126SCL-000002"> SL 1993, ch 48, § 17; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039126SCL-000002">11-1</span></a><span class="s2039126SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>