SDCL § 50-11-21: Promulgation of rules--Additional registration tax--Aeronautics fund.

The commission may prescribe forms and promulgate rules pursuant to chapter 1-26 for the ascertainment, assessment, collection, or return of the additional original registration tax imposed by § 50-11-19. Upon receipt of the original registration tax, the department shall pay it to the state treasurer to be credited to the aeronautics fund.