SDCL 32-11
The funds credited to the county road and bridge fund pursuant to § 32-11-4.2 shall be used by the board of county commissioners for grading, constructing, planing, dragging, and maintaining county highways and also for dragging, maintaining, and grading secondary roads. Proper equipment for dragging, grading, and maintaining highways, such as graders, tractors, drags, maintainers, and planers may be purchased from such county road and bridge fund.
As per SDCL 32-11-4.1 the Motor Vehicle Funds are 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;
  2. Twenty-two and one-half percent shall be credited to the county road and bridge fund of the county in which they were collected;
  3. 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;
  4. 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;
  5. One and three-fourths percent shall be credited to the state motor vehicle fund; and
  6. 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.;
  7. Two and one-half percent shall be credited to the state license plate special revenue fund.
32-11-5. Quarterly apportionment of amounts set aside to townships. In apportioning the amount set aside to the various civil townships pursuant to § 32-11-4.1, the apportionment shall be made quarterly by the county commissioners at the first meeting in January, April, July, and October, and shall be made as provided by §§ 32-11-6 and 32-11-7.
The amount set aside to the various unorganized and organized civil townships pursuant to §§ 10-47B-149.132-10-3532-11-4.1, and 32-11-35 shall be apportioned among the townships according to the number of miles of maintained township roads within the townships, including roads designated as minimum maintenance pursuant to § 31-13-1.1. The county treasurer shall distribute the money to each organized township within the county within thirty days of apportionment. However, an organized township may request in writing that the money remain in the custody of the county treasurer and shall be paid out only on warrants issued by the county auditor in payment of claims for the construction, reconstruction, or maintenance of roads and highways within the township highway system.
If any portion of a county is unorganized territory, the amount that would have gone to the unorganized territory under § 32-11-6, shall be retained by the county and expended by the county upon construction, reconstruction, and maintenance of roads and bridges of the unorganized portion of the county.
If the county highway system is not completed in the county in which funds are collected for motor vehicle licenses, the board of county commissioners may use any portion of the allotment of a township in which a county road is being constructed for the construction of such road, provided the other townships receive their respective allotments of the fourteen percent appropriated for use on the roads of such townships.
The provisions of any existing statute notwithstanding, each county treasurer, in remitting moneys received from the imposition and collection of any tax, license, fee, or permit, imposed under the provisions of this title, upon any motor vehicle and motor carrier, to the proper officers of state government, shall be governed by and shall follow the procedure prescribed by § 32-11-19
32-11-35. Apportionment of local government highway and bridge fund. By the fifteenth day of January, May, July, and October, the secretary of revenue shall apportion moneys in the local government highway and bridge fund as provided by this section.
Each county shall receive for the maintenance and construction of highways and bridges on the county highway system the following portions of the fund. ( The % per county and Municipalities can be found under this section of public law )