South Dakota Code § 32-5-16.2

Division of receipts from mobile home or manufactured home license fees
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Eleven and one-fourth percent of the four percent initial registration fee prescribed by §
32-5-16.1
shall be deposited in the state motor vehicle fund to defray costs of titling, registration, and for unusual use of the highway. Sixty-three and three-fourths percent shall be distributed to the county highway and bridge fund in the county where the mobile or manufactured home is registered. The remaining twenty-five percent shall be distributed to the state general fund.

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