S.D. Codified Laws § 5-27-5
In fiscal year 2019, the Bureau of Finance and Management shall transfer each month fourteen and one-half percent of the monthly state capital construction fund revenues from the state capital construction fund to the state highway fund. In fiscal year 2020, the Bureau of Finance and Management shall transfer each month twenty-three percent of the monthly state capital construction fund revenues from the state capital construction fund to the state highway fund. In fiscal year 2021, the Bureau of Finance and Management shall transfer each month twenty-nine percent of the monthly state capital construction fund revenues from the state capital construction fund to the state highway fund. In fiscal year 2022, the Bureau of Finance and Management shall transfer each month thirty-four percent of the monthly state capital construction fund revenues from the state capital construction fund to the state highway fund. Beginning in fiscal year 2023 and each year thereafter, the Bureau of Finance and Management shall transfer each month thirty-six percent of the monthly state capital construction fund revenues from the state capital construction fund to the state highway fund.
SDCL 5-27-5