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. Source: SL 2016, ch 159 , § 7.
Excise taxes on off-road vehicles deposited in general fund
SDCL § 32-5B-25 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-25