South Dakota Code § 32-11-4.3

County and township infrastructure fund--Expenditures--Administration--Purpose
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There is created in the state treasury the county and township infrastructure fund. The fund consists of unobligated moneys transferred pursuant to §
31-34-3
. Expenditures from the fund must be budgeted through the general appropriation bill. The Department of Revenue shall administer the fund. The purpose of the fund is to:
(1) Provide for the distribution of moneys to counties, in accordance with §
31-34-2
; and
(2) Provide for the accounting and safekeeping of unobligated or unspent moneys distributed to rural access distribution funds, as provided in chapter
31-34
.

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