All excise taxes collected on the purchase of an off-road vehicle as provided by § 32-5B-1 shall be deposited in the state general fund.
S.D. Codified Laws § 32-5B-25
Excise taxes on off-road vehicles deposited in general fund
Source: SL 2016, ch 159, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.