SDCL § 32-5-191: Off-road vehicles--Distribution of fees collected.

If the application required by § 32-5-190 is processed solely by the department, the fee shall be deposited into the state motor vehicle fund. If the application is processed by a county treasurer and reviewed by the department, half of the fee shall be deposited in the state motor vehicle fund and half of the fee shall be deposited into the county general fund.