32-11-4.1.   Distribution of county license fund collections. All funds collected for motor vehicle licenses in each county shall be distributed in the following manner:

             (1)      Fifty-four percent of all funds collected shall be transmitted to the secretary of revenue and credited to the local government highway and bridge fund;

             (1A)      Twenty-two and one-half percent shall be credited to the county road and bridge fund of the county in which they were collected;

             (2)      Fourteen percent shall be retained by the county and placed in a fund to be known as the special highway fund, which shall be used for the construction, reconstruction, and maintenance of roads and bridges in the county as provided by this section and §§ 32-11-5 to 32-11-9, inclusive. If the county in which funds are collected for motor vehicle licenses has completed the construction of the county highway system, the entire amount in the special highway fund shall be used for township roads, and the board of county commissioners may direct the county auditor to pay the collected amount directly to the townships pursuant to §§ 32-11-6 and 32-11-7;

             (3)      Five percent shall be forwarded to the municipalities within the counties in the following proportions: each municipality within each county shall receive funds in the proportion which the total street mileage of each municipality bears to the total street mileage of all the municipalities within the county. The apportionment shall be made quarterly by the county commissioners at the first meeting in January, April, July, and October. In any county having no municipalities, the five percent collection shall be placed in the county road and bridge fund of the county;

             (4)      One and three-fourths percent shall be credited to the state motor vehicle fund; and

             (5)      One-fourth of one percent shall be credited to the county treasurer fund in the county in which the fees were collected to cover expenses for supplies such as toner, paper, etc.;

             (6)      Two and one-half percent shall be credited to the state license plate special revenue fund.

Source: SDC 1939, § 44.0118 (1); SL 1939, ch 170; SL 1949, ch 163, § 2; SL 1953, ch 226; SDCL § 32-11-4; SL 1977, ch 249, § 50; SL 1984, ch 30, § 45; SL 1985, ch 238, § 5; SL 1985, ch 252, § 4; SL 1987, ch 225, § 1; SL 1994, ch 251, § 2; SL 1999, ch 149, § 2; SL 2007, ch 173, § 14.

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