SDCL § 32-10-35: Disposition of fees collected.

Fees collected by the secretary of revenue and not otherwise provided for shall be distributed as provided by this section. Fees collected under chapter 32-10 by the secretary of revenue pursuant to § 32-5B-1 shall be deposited in the state highway fund. Fees collected under chapter 32-10 by the secretary of revenue pursuant to chapter 32-9 shall be distributed with fifty-seven percent to the local government highway and bridge fund, forty-one and one-half percent to counties, one-half percent to the state motor vehicle fund, and one percent to the state license plate special revenue fund. The counties' portion shall be distributed among the counties, pro rata, twenty-five percent according to truck registrations, twenty-five percent according to population, and fifty percent according to total road mileage. Each county shall distribute fifty-four percent of its portion to the county road and bridge fund, thirty-four percent of its portion to the special highway fund as provided by subdivision 32-11-4.1(2), and twelve percent of its portion to the municipalities of the county pursuant to subdivision 32-11-4.1(3).