S.D. Codified Laws § 50-4-16
The department shall make an allocation of a portion of the aircraft fuel tax collected under §§ 10-47B-1 and 10-47B-4, to each eligible airport. The allocation rate shall be determined by the commission. The monthly allocation shall be determined by the department from the monthly reports required by § 50-4-12, and be based as nearly as practicable upon the amount of aircraft fuel tax collected on retail sales of aircraft fuel sold at each eligible airport for use in general aviation aircraft. The amount of aircraft fuel tax collected on aircraft fuel sales to airport sponsors shall be allocated separately by the department. Any remaining aircraft fuel tax collected under §§ 10-47B-1 and 10-47B-4 shall be placed in the aeronautics fund and be used by the commission as provided in § 50-4-14.
SDCL 50-4-16