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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE		 TABLE MF-106
STATUS AS OF JANUARY 1, 2001

SOUTH DAKOTA

NAME OF FUND
OR AGENCY		 AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 22 Cents - - - 10-47B-4
Diesel: 22 Cents - - - 10-47B-4
LPG: 20 Cents - - - 10-47B-4
Gasohol: 20 Cents - - - 10-47B-4
Motor Fuel Tax Fund ..... All Distributed as follows:
International Fuel Tax
Agreement Fund.....		 Amount required Transfers to other States
under IFTA agreement.		   10-47B-149
Motor Fuel Refund Account,
Department of Revenue.....		 Amount required Refunds of tax. Transferred from motor-fuel receipts as needed. 10-47B-149
Motor Fuel Tax
Administration Account.....		 2 percent of deposits Administration of fuel tax laws. All unexpended funds at end of year are transferred
back to State Highway Fund.		 10-47B-149
Conservation Commission
Grant Fund.....		 See remarks Implement Conservation Commission
Grant Program.		 Fund receives an amount equal to 35 percent of
claimed refunds. Distribution is limited to $850,000.
($1,500,000 beginning FY 1994) This amount is
supposed to represent the amount of unclaimed refunds. 		10-47B-149
Snowmobile Trails Fund,
Department of Game, Fish
and Parks.....		 Taxes on snowmobile
use		 Build and maintain snowmobile trails. Fund receives an annual transfer computed as the number
of licensed snowmobiles times 125 gallons times the motor
fuel tax rate.		 10-47B-149
Parks and Recreation Fund,
Department of Game, Fish
and Parks.....		 Taxes on motorboat
use		 Improve boating facilities, water
treatment and pollution control.		 Fund receives an annual transfer computed as the number
of licensed motorized boats times 140 gallons times the
motor fuel tax rate.		 10-47B-149;
10-47B-151
State Aeronautics Fund..... Taxes on aviation use   Transferred monthly. 10-47B-150
State Highway Fund, State
Department of
Transportation.....		 Remainder Construction, maintenance and
administration of State highways
and highway patrol.		 This is a common fund receiving motor-fuel revenues and
motor vehicle excise tax revenues. (See Table MV-106)
Highway patrol receives highway fund support.		 10-47B-149

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