SDCL § 37-2-24: Administrative expenses paid from tax and license collections--Allocations from collections.

The expense of all inspections, collections, and refunds in connection with the safety and taxation of all petroleum products shall be paid from the collection of taxes or licenses by the state treasurer, upon bills, vouchers, and payrolls approved by the department and the commissioner of finance and management.

The allocation of funds from the net collections of taxes and licenses on all petroleum products shall be made by the state treasurer pursuant to law.